Hong Kong Regulations

INLAND REVENUE (QUALIFYING DEBT INSTRUMENTS) ORDER - SECT 1

Credit rating requirement not to apply

Caution: This is a past version. See the current version here.

The provisions relating to credit rating mentioned in section 14A(4)(b) of the
Ordinance do not apply to debt instruments issued by the statutory
corporations or corporations wholly- or partly-owned by the Government set out
in the Schedule. (Enacted 1996. L.N. 73 of 1998; 13 of 2000 s. 65)