Hong Kong Ordinances

INLAND REVENUE ORDINANCE - SECT 29

Married person's allowance

(Past version on 30/06/1997).

(1) An allowance ("married person's allowance") shall be granted under this
section in any year of assessment if a person is, at any time during that
year, married and-

   (a)  the spouse of that person did not have assessable income in the
        year of assessment; or

   (b)  that person and his or her spouse have made, in relation to the
        year of assessment, and election under section 10(2); or

   (c)  that person has elected to be assessed under Part VII.

(2) Where an election has been made under section 10(2) a married person's
allowance shall be granted to the person chargeable to salaries tax under
section 10(3).

(3) A married person's allowance grantable under this section is-

   (a)  an allowance of the prescribed amount;

   (b)  (Repealed 31 of 1998 s. 14)

(4) Where husband and wife are living apart a married person's allowance shall
only be granted where the spouse claiming the allowance is maintaining or
supporting the other.

(5) Where a married person's allowance is granted in respect of a husband and
wife living apart, the husband and wife shall be treated as not living apart
for the purposes of Part VII.

(6) Any claim to an allowance to which subsection (4) applies may be revoked
by the claimant within the year of assessment in respect of which it was made
or within 6 years after the expiration of that year.