Hong Kong Regulations

TAX EXEMPTION (2001 TAX YEAR) ORDER - SECT 1

Interpretation

In this Order-

"appropriate proportion" (適當份額), in relation to a person who has
together with his or her spouse elected under section 41(1A) of the Ordinance
to be assessed under Part VII of the Ordinance for the 2001 tax year, means
the proportion in which the amount of the tax chargeable on the person and his
or her spouse under section 43 of the Ordinance for that tax year is
chargeable on the person under that section 43; "2001 tax year" (2001
課稅年度) means the year of assessment commencing on 1 April 2001.

"appropriate proportion" (適當份額) "2001 tax year" (2001 課稅年度)