HKLII Hong Kong Regulations

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TAX RESERVE CERTIFICATES (RATE OF INTEREST) (CONSOLIDATION) NOTICE - SCHEDULE SCHEDULE



(Past version on 29/02/2008).
(Past version on 01/02/2008).
(Past version on 30/11/2007).
(Past version on 02/11/2007).
(Past version on 28/09/2007).
(Past version on 01/06/2007).
(Past version on 02/03/2007).
(Past version on 02/02/2007).
(Past version on 01/12/2006).
(Past version on 30/12/2005).
(Past version on 02/12/2005).
(Past version on 04/11/2005).
(Past version on 30/09/2005).
(Past version on 02/09/2005).
(Past version on 29/07/2005).
(Past version on 03/06/2005).
(Past version on 29/04/2005).
(Past version on 01/04/2005).
(Past version on 04/03/2005).
(Past version on 03/12/2004).
(Past version on 30/09/2004).
(Past version on 03/09/2004).
(Past version on 04/06/2004).
(Past version on 30/04/2004).
(Past version on 27/02/2004).
(Past version on 30/01/2004).
(Past version on 31/10/2003).
(Past version on 29/08/2003).
(Past version on 01/08/2003).
(Past version on 30/05/2003).
(Past version on 30/01/2003).
(Past version on 29/11/2002).
(Past version on 01/11/2002).
(Past version on 28/06/2002).
(Past version on 31/05/2002).
(Past version on 03/05/2002).
(Past version on 28/03/2002).
(Past version on 01/03/2002).
(Past version on 01/02/2002).
(Past version on 04/01/2002).
(Past version on 30/11/2001).
(Past version on 02/11/2001).
(Past version on 28/09/2001).
(Past version on 31/08/2001).
(Past version on 03/08/2001).
(Past version on 29/06/2001).
(Past version on 01/06/2001).
(Past version on 27/04/2001).
(Past version on 30/03/2001).
(Past version on 02/03/2001).
(Past version on 02/02/2001).
(Past version on 05/01/2001).
(Past version on 01/12/2000).
(Past version on 03/11/2000).
(Past version on 29/09/2000).
(Past version on 01/09/2000).
(Past version on 04/08/2000).
(Past version on 30/06/2000).
(Past version on 02/06/2000).
(Past version on 28/04/2000).
(Past version on 31/03/2000).
(Past version on 03/03/2000).
(Past version on 03/02/2000).
(Past version on 30/12/1999).
(Past version on 29/10/1999).
(Past version on 30/09/1999).
(Past version on 03/09/1999).
(Past version on 04/06/1999).
(Past version on 30/04/1999).
(Past version on 01/04/1999).
(Past version on 29/01/1999).
(Past version on 18/12/1998).
(Past version on 27/11/1998).
(Past version on 28/08/1998).
(Past version on 29/05/1998).
(Past version on 27/02/1998).
(Past version on 28/11/1997).
(Past version on 22/08/1997).
(Past version on 30/06/1997).

[paragraph 2]

Item	Periods	Rate of interest
		
1.	On or after 11 April 1980 and before 30 May 1980  (L.N. 89 of 1980)	10 1/2%
2.	On or after 30 May 1980 and before 27 June 1980  (L.N. 128 of 1980)	9%
3.	On or after 27 June 1980 and before 30 July 1980  (L.N. 168 of 1980)	7.2% per 
annum
4.	On or after 30 July 1980 and before 16 October 1980  (L.N. 200 of 1980)	6.24% 
per annum
5.	On or after 16 October 1980 and before 21 November 1980  (L.N. 291 of 
1980)	8.16% per annum
6.	On or after 21 November 1980 and before 31 July 1981  (L.N. 330 of 1980)	9.84% 
per annum
7.	On or after 31 July 1981 and before 16 October 1981  (L.N. 257 of 1981)	13.2% 
per annum
8.	On or after 16 October 1981 and before 4 December 1981  (L.N. 331 of 
1981)	14.4% per annum
9.	On or after 4 December 1981 and before 4 June 1982  (L.N. 382 of 1981)	12% per 
annum
10.	On or after 4 June 1982 and before 27 August 1982  (L.N. 204 of 1982)	10.8% 
per annum
11.	On or after 27 August 1982 and before 3 December 1982  (L.N. 326 of 
1982)	9% per annum
12.	On or after 3 December 1982 and before 27 May 1983  (L.N. 408 of 1982)	7.8% 
per annum
13.	On or after 27 May 1983 and before 28 October 1983  (L.N. 183 of 1983)	10.2% 
per annum
14.	On or after 28 October 1983 and before 7 November 1983  (L.N. 350 of 
1983)	12% per annum
15.	On or after 7 November 1983 and before 10 February 1984  (L.N. 359 of 
1983)	9.6% per annum
16.	On or after 10 February 1984 and before 23 March 1984  (L.N. 41 of 1984)	7.8% 
per annum
17.	On or after 23 March 1984 and before 18 May 1984  (L.N. 82 of 1984)	5.16% per 
annum
18.	On or after 18 May 1984 and before 6 July 1984  (L.N. 132 of 1984)	8.4% per 
annum
19.	On or after 6 July 1984 and before 13 July 1984  (L.N. 194 of 1984)	10.08% 
per annum
20.	On or after 13 July 1984 and before 10 August 1984  (L.N. 211 of 1984)	12.84% 
per annum
21.	On or after 10 August 1984 and before 31 August 1984  (L.N. 285 of 1984)	
10.8% per annum
22.	On or after 31 August 1984 and before 5 October 1984  (L.N. 317 of 1984)	9.6% 
per annum
23.	On or after 5 October 1984 and before 31 October 1984  (L.N. 343 of 
1984)	8.52% per annum
24.	On or after 31 October 1984 and before 28 November 1984  (L.N. 370 of 
1984)	8.04% per annum
25.	On or after 28 November 1984 and before 28 December 1984  (L.N. 387 of 
1984)	7.56% per annum
26.	On or after 28 December 1984 and before 16 January 1985  (L.N. 428 of 
1984)	7.08% per annum
27.	On or after 16 January 1985 and before 30 January 1985  (L.N. 5 of 1985)	6.6% 
per annum
28.	On or after 30 January 1985 and before 3 April 1985  (L.N. 20 of 1985)	5.52% 
per annum
29.	On or after 3 April 1985 and before 24 April 1985  (L.N. 78 of 1985)	5.04% 
per annum
30.	On or after 24 April 1985 and before 22 May 1985  (L.N. 102 of 1985)	4.56% 
per annum
31.	On or after 22 May 1985 and before 27 June 1985  (L.N. 157 of 1985)	4.08% per 
annum
32.	On or after 27 June 1985 and before 17 July 1985  (L.N. 179 of 1985)	3.6% per 
annum
33.	On or after 17 July 1985 and before 23 July 1985  (L.N. 195 of 1985)	3.36% 
per annum
34.	On or after 23 July 1985 and before 4 September 1985  (L.N. 206 of 1985)	
2.76% per annum
35.	On or after 4 September 1985 and before 3 April 1986  (L.N. 258 of 1985)	
3.36% per annum
36.	On or after 3 April 1986 and before 14 May 1986  (L.N. 86 of 1986)	4.32% per 
annum
37.	On or after 14 May 1986 and before 19 August 1986  (L.N. 118 of 1986)	4.08% 
per annum
38.	On or after 19 August 1986 and before 19 January 1987  (L.N. 201 of 
1986)	3.36% per annum
39.	On or after 19 January 1987 and before 4 March 1987  (L.N. 6 of 1987)	2.52% 
per annum
40.	On or after 4 March 1987 and before 9 April 1987  (L.N. 59 of 1987)	3% per 
annum
41.	On or after 9 April 1987 and before 4 June 1987  (L.N. 102 of 1987)	3.36% per 
annum
42.	On or after 4 June 1987 and before 24 June 1987  (L.N. 153 of 1987)	3.84% per 
annum
43.	On or after 24 June 1987 and before 14 October 1987  (L.N. 176 of 1987)	4.32% 
per annum
44.	On or after 14 October 1987 and before 28 October 1987  (L.N. 350 of 
1987)	5.28% per annum
45.	On or after 28 October 1987 and before 30 October 1987  (L.N. 357 of 
1987)	4.32% per annum
46.	On or after 30 October 1987 and before 2 December 1987  (L.N. 359 of 
1987)	3.24% per annum
47.	On or after 2 December 1987 and before 9 December 1987  (L.N. 389 of 
1987)	3% per annum
48.	On or after 9 December 1987 and before 20 February 1988  (L.N. 397 of 
1987)	2.04% per annum
49.	On or after 20 February 1988 and before 13 April 1988  (L.N. 38 of 1988)	
2.76% per annum
50.	On or after 13 April 1988 and before 11 May 1988  (L.N. 113 of 1988)	3.36% 
per annum
51.	On or after 11 May 1988 and before 16 June 1988  (L.N. 141 of 1988)	4.32% per 
annum
52.	On or after 16 June 1988 and before 29 June 1988  (L.N. 163 of 1988)	4.8% per 
annum
53.	On or after 29 June 1988 and before 27 July 1988  (L.N. 174 of 1988)	5.28% 
per annum
54.	On or after 27 July 1988 and before 17 August 1988  (L.N. 202 of 1988)	5.76% 
per annum
55.	On or after 17 August 1988 and before 7 December 1988  (L.N. 229 of 
1988)	6.36% per annum
56.	On or after 7 December 1988 and before 15 February 1989  (L.N. 325 of 
1988)	6.84% per annum
57.	On or after 15 February 1989 and before 8 March 1989  (L.N. 41 of 1989)	7.32% 
per annum
58.	On or after 8 March 1989 and before 22 March 1989  (L.N. 69 of 1989)	7.8% per 
annum
59.	On or after 22 March 1989 and before 22 June 1989  (L.N. 81 of 1989)	8.28% 
per annum
60.	On or after 22 June 1989 and before 12 July 1989  (L.N. 179 of 1989)	7.8% per 
annum
61.	On or after 12 July 1989 and before 9 August 1989  (L.N. 233 of 1989)	7.32% 
per annum
62.	On or after 9 August 1989 and before 7 March 1990  (L.N. 281 of 1989)	6.84% 
per annum
63.	On or after 7 March 1990 and before 4 April 1990  (L.N. 64 of 1990)	7.08% per 
annum
64.	On or after 4 April 1990 and before 15 August 1990  (L.N. 105 of 1990)	8.04% 
per annum
65.	On or after 15 August 1990 and before 24 October 1990  (L.N. 274 of 
1990)	7.56% per annum
66.	On or after 24 October 1990 and before 30 January 1991  (L.N. 333 of 
1990)	7.08% per annum
67.	On or after 30 January 1991 and before 29 May 1991  (L.N. 26 of 1991)	6.60% 
per annum
68.	On or after 29 May 1991 and before 3 July 1991  (L.N. 208 of 1991)	7.56% per 
annum
69.	On or after 3 July 1991 and before 14 August 1991  (L.N. 240 of 1991)	6.60% 
per annum
70.	On or after 14 August 1991 and before 18 September 1991  (L.N. 343 of 
1991)	6% per annum
71.	On or after 18 September 1991 and before 6 November 1991  (L.N. 360 of 
1991)	5.52% per annum
72.	On or after 6 November 1991 and before 6 May 1992  (L.N. 396 of 1991)	5.04% 
per annum
73.	On or after 6 May 1992 and before 27 May 1992  (L.N. 122 of 1992)	4.56% per 
annum
74.	On or after 27 May 1992 and before 8 July 1992  (L.N. 166 of 1992)	3.60% per 
annum
75.	On or after 8 July 1992 and before 30 March 1994  (L.N. 216 of 1992)	3% per 
annum
76.	On or after 30 March 1994 and before 25 May 1994  (L.N. 195 of 1994)	3.84% 
per annum
77.	On or after 25 May 1994 and before 24 August 1994  (L.N. 308 of 1994)	4.56% 
per annum
78.	On or after 24 August 1994 and before 4 December 1995  (L.N. 476 of 
1994)	5.04% per annum
79.	On or after 4 December 1995 and before 4 March 1996  (L.N. 557 of 1995; 
L.N. 120 of 1996)	5.64% per annum
80.	On or after 4 March 1996 and before 1 June 1996  (L.N. 120 of 1996; 
L.N. 238 of 1996)	5.28% per annum
81.	On or after 1 June 1996 and before 2 September 1996  (L.N. 238 of 1996; 
L.N. 375 of 1996)	4.92% per annum
82.	On or after 2 September 1996 and before 2 December 1996  (L.N. 375 of 
1996; L.N. 503 of 1996)	4.68% per annum
83.	On or after 2 December 1996 and before 2 June 1997  (L.N. 503 of 1996; 
L.N. 267 of 1997)	4.80% per annum
84.	On or after 2 June 1997 and before 1 September 1997  (L.N. 267 of 1997; 
L.N. 417 of 1997)	4.92% per annum
85.	On or after 1 September 1997 and before 1 December 1997  (L.N. 417 of 
1997; L.N. 564 of 1997)	5.52% per annum
86.	On or after 1 December 1997 and before 2 March 1998  (L.N. 564 of 1997; 
L.N. 156 of 1998)	6.24% per annum
87.	On or after 2 March 1998 and before 1 June 1998  (L.N. 156 of 1998; 
L.N. 233 of 1998)	7.68% per annum
88.	On or after 1 June 1998 and before 1 September 1998  (L.N. 233 of 1998; 
L.N. 302 of 1998)	8.28% per annum
89.	On or after 1 September 1998 and before 1 December 1998  (L.N. 302 of 
1998; L.N. 363 of 1998)	8.04% per annum
90.	On or after 1 December 1998 and before 21 December 1998  (L.N. 363 of 
1998; L.N. 392 of 1998)	8.16% per annum
91.	On or after 21 December 1998 and before 1 February 1999  (L.N. 392 of 
1998; L.N. 28 of 1999)	5.7083% per annum
92.	On or after 1 February 1999 and before 7 April 1999  (L.N. 28 of 1999; 
L.N. 92 of 1999)	5.4583% per annum
93.	On or after 7 April 1999 and before 3 May 1999  (L.N. 92 of 1999; L.N. 
111 of 1999)	5.2083% per annum
94.	On or after 3 May 1999 and before 7 June 1999  (L.N. 111 of 1999; L.N. 
145 of 1999)	4.7083% per annum
95.	On or after 7 June 1999 and before 6 September 1999  (L.N. 145 of 1999; 
L.N. 220 of 1999)	4.5417% per annum
96.	On or after 6 September 1999 and before 4 October 1999  (L.N. 220 of 
1999; L.N. 246 of 1999)	4.7917% per annum
97.	On or after 4 October 1999 and before 1 November 1999  (L.N. 246 of 
1999; L.N. 267 of 1999)	4.6250% per annum
98.	On or after 1 November 1999 and before 6 December 1999  (L.N. 267 of 
1999; L.N. 305 of 1999)	4.7917% per annum
99.	On or after 6 December 1999 and before 3 January 2000  (L.N. 305 of 
1999; L.N. 332 of 1999)	4.8750% per annum
100.	On or after 3 January 2000 and before 8 February 2000  (L.N. 332 of 
1999; L.N. 41 of 2000)	4.6667% per annum
101.	On or after 8 February 2000 and before 6 March 2000 (L.N. 41 of 2000; 
L.N. 54 of 2000)	4.5625% per annum

102.	On or after 6 March 2000 and before 3 April 2000  (L.N. 54 of 2000; 
L.N. 73 of 2000)	4.7708% per annum
103.	On or after 3 April 2000 and before 2 May 2000  (L.N. 73 of 2000; L.N. 
118 of 2000)	4.8125% per annum
104.	On or after 2 May 2000 and before 5 June 2000  (L.N. 118 of 2000; L.N. 
203 of 2000)	5.0625% per annum
105.	On or after 5 June 2000 and before 3 July 2000  (L.N. 203 of 2000; 
L.N. 232 of 2000)	5.5208% per annum
106.	On or after 3 July 2000 and before 7 August 2000  (L.N. 232 of 2000; 
L.N. 246 of 2000)	5.4533% per annum
107.	On or after 7 August 2000 and before 4 September 2000  (L.N. 246 of 
2000; L.N. 258 of 2000)	5.1042% per annum
108.	On or after 4 September 2000 and before 3 October 2000  (L.N. 258 of 
2000; L.N. 268 of 2000)	4.9875% per annum
109.	On or after 3 October 2000 and before 6 November 2000  (L.N. 268 of 
2000; L.N. 292 of 2000)	5.0708% per annum
110.	On or after 6 November 2000 and before 4 December 2000  (L.N. 292 of 
2000; L.N. 347 of 2000)	4.9042% per annum
111.	On or after 4 December 2000 and before 8 January 2001  (L.N. 347 of 
2000; L.N. 10 of 2001)	4.8625% per annum
112.	On or after 8 January 2001 and before 5 February 2001  (L.N. 10 of 
2001; L.N. 34 of 2001)	4.8208% per annum
113.	On or after 5 February 2001 and before 5 March 2001  (L.N. 34 of 2001; 
L.N. 57 of 2001)	4.2708% per annum
114.
	On or after 5 March 2001 and before 2 April 2001  (L.N. 57 of 2001; L.N. 
77 of 2001)	3.8333% per annum
115.	On or after 2 April 2001 and before 2 May 2001  (L.N. 77 of 2001; L.N. 
89 of 2001)	3.4875% per annum
116.	On or after 2 May 2001 and before 4 June 2001  (L.N. 89 of 2001; L.N. 
124 of 2001)	2.9708% per annum
117.	On or after 4 June 2001 and before 3 July 2001  (L.N. 124 of 2001; 
L.N. 151 of 2001)	2.5750% per annum
118.	On or after 3 July 2001 and before 6 August 2001  (L.N. 151 of 2001; 
L.N. 180 of 2001)	2.3750% per annum
119.	On or after 6 August 2001 and before 3 September 2001  (L.N. 180 of 
2001; L.N. 182 of 2001)	2.250% per annum
120.	On or after 3 September 2001 and before 3 October 2001  (L.N. 182 of 
2001; L.N. 193 of 2001)	1.8667% per annum
121.	On or after 3 October 2001 and before 5 November 2001  (L.N. 193 of 
2001; L.N. 228 of 2001)	1.0% per annum
122.	On or after 5 November 2001 and before 3 December 2001  (L.N. 228 of 
2001; L.N. 254 of 2001)	0.675% per annum
123.	On or after 3 December 2001 and before 7 January 2002  (L.N. 254 of 
2001; L.N. 1 of 2002)	0.6292% per annum
124.	On or after 7 January 2002 and before 4 February 2002  (L.N. 1 of 
2002; L.N. 19 of 2002)	0.4583% per annum
125.	On or after 4 February 2002 and before 4 March 2002  (L.N. 19 of 2002; 
L.N. 27 of 2002)	0.4500% per annum
126.	On or after 4 March 2002 and before 2 April 2002  (L.N. 27 of 2002; 
L.N. 42 of 2002)	0.5292% per annum
127.	On or after 2 April 2002 and before 6 May 2002  (L.N. 42 of 2002; L.N. 
62 of 2002)	0.7167% per annum
128.	On or after 6 May 2002 and before 3 June 2002  (L.N. 62 of 2002; L.N. 
88 of 2002)	0.5812% per annum
129.	On or after 3 June 2002 and before 2 July 2002  (L.N. 88 of 2002; L.N. 
109 of 2002)	0.2812% per annum
130.	On or after 2 July 2002 and before 4 November 2002  (L.N. 109 of 2002; 
L.N. 163 of 2002)	0.1908% per annum
131.	On or after 4 November 2002 and before 2 December 2002  (L.N. 163 of 
2002; L.N. 192 of 2002)	0.2308% per annum
132.	On or after 2 December 2002 and before 4 February 2003  (L.N. 192 of 
2002; L.N. 25 of 2003)	0.0583% per annum
133.	On or after 4 February 2003 and before 2 June 2003  (L.N. 25 of 2003; 
L.N. 144 of 2003)	0.0542% per annum
134.	On or after 2 June 2003 and before 4 August 2003  (L.N. 144 of 2003; 
L.N. 200 of 2003)	0.050% per annum
135.	On or after 4 August 2003 and before 1 September 2003  (L.N. 200 of 
2003; L.N. 203 of 2003)	0.0417% per annum
136.	On or after 1 September 2003 and before 3 November 2003  (L.N. 203 of 
2003; L.N. 240 of 2003)	0.0375% per annum
137.	On or after 3 November 2003 and before 2 February 2004  (L.N. 240 of 
2003; L.N. 12 of 2004)	0.025% per annum
138.	On or after 2 February 2004 and before 1 March 2004  (L.N. 12 of 2004; 
L.N. 30 of 2004)	0.015% per annum
139.	On or after 1 March 2004 and before 3 May 2004  (L.N. 30 of 2004; L.N. 
69 of 2004)	0.010% per annum
140.	On or after 3 May 2004 and before 7 June 2004  (L.N. 69 of 2004; L.N. 
106 of 2004)	0.0171% per annum
141.	On or after 7 June 2004 and before 6 September 2004  (L.N. 106 of 
2004; L.N. 146 of 2004)	0.050% per annum
142.	On or after 6 September 2004 and before 4 October 2004  (L.N. 146 of 
2004; L.N. 153 of 2004)	0.150% per annum
143.	On or after 4 October 2004 and before 6 December 2004  (L.N. 153 of 
2004; L.N. 194 of 2004)	0.250% per annum
144.	On or after 6 December 2004 and before 7 March 2005  (L.N. 194 of 
2004; L.N. 25 of 2005)	0.1250% per annum
145.	On or after 7 March 2005 and before 4 April 2005  (L.N. 25 of 2005; 
L.N. 44 of 2005)	0.2000% per annum
146.	On or after 4 April 2005 and before 3 May 2005  (L.N. 44 of 2005; L.N. 
59 of 2005)	0.5000% per annum
147.	On or after 3 May 2005 and before 6 June 2005  (L.N. 59 of 2005; L.N. 
89 of 2005)	0.7500% per annum
148.	On or after 6 June 2005 and before 1 August 2005  (L.N. 89 of 2005; 
L.N. 128 of 2005)	1.0833% per annum
149.	On or after 1 August 2005 and before 5 September 2005  (L.N. 128 of 
2005; L.N. 141 of 2005)	1.6000% per annum
150.	On or after 5 September 2005 and before 3 October 2005  (L.N. 141 of 
2005; L.N. 155 of 2005)	1.8500% per annum
151.	On or after 3 October 2005 and before 7 November 2005  (L.N. 155 of 
2005; L.N. 194 of 2005)	2.1333% per annum
152.	On or after 7 November 2005 and before 5 December 2005  (L.N. 194 of 
2005; L.N. 220 of 2005)	2.4000% per annum
153.	On or after 5 December 2005 and before 3 January 2006  (L.N. 220 of 
2005; L.N. 237 of 2005)	2.7500% per annum
154.	On or after 3 January 2006 and before 4 December 2006  (L.N. 237 of 
2005; L.N. 263 of 2006)	2.8500% per annum
155.	On or after 4 December 2006 and before 5 February 2007  (L.N. 263 of 
2006; L.N. 19 of 2007)	2.600% per annum
156.	On or after 5 February 2007 and before 5 March 2007  (L.N. 19 of 2007; 
L.N. 35 of 2007)	2.6167% per annum
157.	On or after 5 March 2007 and before 4 June 2007  (L.N. 35 of 2007; 
L.N. 103 of 2007)	2.600% per annum
158.	On or after 4 June 2007 and before 2 October 2007  (L.N. 103 of 2007; 
L.N. 178 of 2007)	2.6333% per annum
159.	On or after 2 October 2007 and before 5 November 2007  (L.N. 178 of 
2007; L.N. 204 of 2007)	2.6167% per annum
160.	On or after 5 November 2007 and before 3 December 2007  (L.N. 204 of 
2007; L.N. 226 of 2007)	2.6833% per annum
161.	On or after 3 December 2007 and before 4 February 2008  (L.N. 226 of 
2007; L.N. 22 of 2008)	2.3333% per annum
162.	On or after 4 February 2008 and before 3 March 2008  (L.N. 22 of 2008; 
L.N. 46 of 2008)	1.25% per annum
163.	On or after 3 March 2008 and before 7 April 2008  (L.N. 46 of 2008; 
L.N. 72 of 2008)	1.05% per annum
164.	On or after 7 April 2008  (L.N. 72 of 2008)	0.4667% per annum




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