Hong Kong Ordinances

INLAND REVENUE ORDINANCE - SECT 26F

Nomination for purposes of section 26E

(1) Where-

   (a)  a deduction is allowable to a person under section 26E for any
        year of assessment; and

   (b)  the person has no income, property or profits chargeable to tax under
        this Ordinance for that year of assessment, the person may nominate
        his or her spouse, being a spouse not living apart from the person, to
        claim the deduction for that year of assessment.

(2) Where a person has in accordance with subsection (1) made a nomination in
respect of a deduction allowable to him under section 26E for any
year of assessment-

   (a)  (i) the deduction shall cease to be allowable to that person; and

        (ii)   the deduction shall be allowable to the spouse of that person;
               and

   (b)  subject to subsection (4)(b), the person but not that spouse shall,
        for the purposes of section 26E(4)(c), be regarded as having been
        allowed the deduction under section 26E for that year of assessment.

(3) Where a person has in accordance with subsection (1) made a nomination in
respect of a deduction allowable to the person under section  26E for any
year of assessment, and the deduction has been allowed to his or her spouse
for that year of assessment, the Commissioner shall give written notification
thereof to the person making the nomination.

(4) (a) A nomination made by a person under subsection (1) in respect of a
deduction allowable to him under section 26E may only be revoked by the person
by notice in writing to the Commissioner within 6 months after the date on
which the Commissioner has given notification to the person in respect of the
deduction in accordance with subsection (3).

   (b)  Where a nomination is revoked under paragraph (a), the nomination
        shall be deemed not to have been made. (Part IVA added 31 of 1998 s.
        12)