Hong Kong Regulations

INLAND REVENUE (QUALIFYING DEBT INSTRUMENTS) ORDER - SECT 2

Minimum denomination

(Past version on 30/06/2000).
(Past version on 01/04/1999).
(Past version on 06/02/1998).
(Past version on 30/06/1997).

The minimum denomination mentioned in paragraph (d)(i) of the definition of
“debt instrument” in section 14A(4) of the Ordinance for debt instruments
issued by the statutory corporations or corporations wholly- or partly-owned
by the Government set out in the Schedule is $50000 or its equivalent in a
foreign currency. (Enacted 1996. L.N. 73 of 1998; L.N. 90 of 1999 and 44 of
1999 s. 12; 13 of 2000 s. 65; 34 of 2003 s. 6)