Hong Kong Ordinances

INLAND REVENUE ORDINANCE - SECT 31A

Disabled dependant allowance

(Past version on 30/06/1997).

(1) An allowance ("disabled dependant allowance") of the prescribed  amount
shall be granted in any year of assessment to a person in respect of every
dependant of his or hers who is eligible to claim an allowance under the
Government's Disability Allowance Scheme.

(2) Where a child allowance in respect of a child who is eligible to claim an
allowance under the Government's Disability Allowance Scheme is apportioned
under section 31(2) and granted to more than one person, the
disabled dependant allowance in respect of the child grantable under this
section shall be apportioned between the persons on the same basis of
apportionment as that used under section 31(2) in relation to the child 
allowance.

(3) In the case of a husband and wife, not being a husband and wife living
apart, chargeable to salaries tax under Part III, all disabled 
dependant allowances grantable under this section in respect of their children
shall be claimed by the spouse nominated under section 31(3).

(4) For the purposes of this section, "dependant" (受養人), in relation to
a person, means-

   (a)  a spouse in respect of whom the person is entitled to be granted an
        allowance under section 29 for the year of assessment;

   (b)  a parent or a parent of his or her spouse in respect of whom the
        person is entitled to be granted a deduction under section 26D or an
        allowance under section 30 for the year of assessment; (Amended 31 of
        1998 s. 17)

   (c)  a grandparent or a grandparent of his or her spouse in respect of whom
        the person is entitled to be granted a deduction under section 26D or
        an allowance under section 30A for the year of assessment; (Amended 24
        of 1996 s. 9; 31 of 1998 s. 17)

   (d)  a child in respect of whom the person is entitled to be granted an
        allowance under section 31 for the year of assessment; or (Amended 24
        of 1996 s. 9)

   (e)  a brother or sister, or a brother or sister of the person's spouse,
        for whom the person is entitled to be granted an allowance under
        section 30B for the year of assessment. (Added 24 of 1996 s. 9) (Added
        48 of 1995 s. 7)

"dependant" (受養人)