Hong Kong Regulations

EXEMPTION FROM SALARIES TAX ORDER - PARAGRAPH 3

General exemption from salaries tax in respect of disability pensions

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)