EXEMPTION FROM SALARIES TAX ORDER
- CHAPTER 112C

EXEMPTION FROM SALARIES TAX ORDER - LONG TITLE  
Empowering section VerDate:30/06/1997



(Cap 112, section 87)

[3 February 1967]

(L.N. 10 of 1967)



EXEMPTION FROM SALARIES TAX ORDER - PARAGRAPH 1
Citation VerDate:30/06/1997



This order may be cited as the Exemption from Salaries Tax Order.



EXEMPTION FROM SALARIES TAX ORDER - PARAGRAPH 2
Exemption from salaries tax VerDate:30/06/1997




(1)	Any person who is in receipt of a pension granted under 
regulation 31 of the Pensions Regulations (Cap 89 sub. leg. A) on account 
of permanent injury arising out of the 1939-1945 war shall be exempt from 
the payment of salaries tax chargeable in respect of that pension for any 
year of assessment under section 8 of the Ordinance.

(2)	This paragraph shall apply to the years of assessment up to and 
including the year of assessment commencing on 1 April 1975.  (L.N. 182 of 
1976)



EXEMPTION FROM SALARIES TAX ORDER - PARAGRAPH 3
General exemption from salaries tax in respect of disability pensions VerDate:30/06/1997



Any person who is in receipt of a pension granted under regulation 31 of 
the Pensions Regulations (Cap 89 sub. leg. A), section 15(1) of the 
Pension Benefits Ordinance (Cap 99), section 3(1) of the Auxiliary Forces 
Pay and Allowances (Pensions) Regulation (Cap 254 sub. leg. I) or section 
15(1) of the Pension Benefits (Judicial Officers) Ordinance (Cap 401) 
shall be exempt from the payment of salaries tax chargeable in respect of 
that pension for any year of assessment under section 8 of the Ordinance.
(L.N. 182 of 1976; 36 of 1987 s. 54; 85 of 1988 s. 49; 20 of 1997 s. 6)