Hong Kong Ordinances
[Index]
[Table]
[Search]
[Notes]
[Noteup]
[Previous]
[Next]
[Download (Current & Past)]
[Download (Current only)]
[繁體中文]
[Help]
INLAND REVENUE ORDINANCE - SECT 61
Certain transactions and dispositions to be disregarded
Where an assessor is of opinion that any transaction which reduces or would
reduce the amount of tax payable by any person is artificial or fictitious or
that any disposition is not in fact given effect to, he may disregard any such
transaction or disposition and the person concerned shall be assessable
accordingly.
[Index]
[Table]
[Search]
[Notes]
[Noteup]
[Previous]
[Next]
[Download (Current & Past)]
[Download (Current only)]
[繁體中文]
[Help]