INLAND REVENUE (QUALIFYING DEBT INSTRUMENTS) ORDER
- CHAPTER 112M

INLAND REVENUE (QUALIFYING DEBT INSTRUMENTS) ORDER - LONG TITLE  
Empowering section VerDate:30/06/1997



(Cap 112, section 14A(5))

[28 June 1996]

(L.N. 293 of 1996)



INLAND REVENUE (QUALIFYING DEBT INSTRUMENTS) ORDER - SECT 1
Credit rating requirement not to apply VerDate:14/11/2003



The provisions relating to credit rating mentioned in paragraph (b) of the 
definition of “debt instrument” in section 14A(4) 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; 34 of 2003 s. 5)



INLAND REVENUE (QUALIFYING DEBT INSTRUMENTS) ORDER - SECT 2
Minimum denomination VerDate:14/11/2003



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)



INLAND REVENUE (QUALIFYING DEBT INSTRUMENTS) ORDER - SCHEDULE  
SCHEDULE VerDate:30/06/2000



[sections 1 & 2]

1.	MTR Corporation Limited, for as long as the Government 
beneficially owns more than half in nominal value of the issued share 
capital of the company for the time being.  (13 of 2000 s. 65)
2.	Airport Authority.
3.	Kowloon-Canton Railway Corporation.
4.	The Hong Kong Mortgage Corporation Limited.  (L.N. 73 of 1998)
(Enacted 1996)