ADAPTATION OF LAWS (MILITARY
REFERENCES) ORDINANCE—SCHEDULE 1
Dutiable Commodities Ordinance
16. Application
Section 3(4) of the Dutiable Commodities Ordinance (Cap. 109) is amended by repealing “Government of the United Kingdom or of Hong Kong” and substituting “Central People’s Government, the Chinese People’s Liberation Army or the Government of the Hong Kong Special Administrative Region”.
Inland Revenue Ordinance
17. Charge of salaries tax
(1) Section 8(2)(d) of the Inland Revenue Ordinance (Cap. 112) is repealed and the following substituted—
- “(d) the emoluments payable by the Central People’s Government to members of the Chinese People’s Liberation Army, and to persons in the permanent service of that Government in Hong Kong in respect of their offices under that Government;”.
(2) Section 8(2)(e) is amended by repealing “Her Majesty’s forces” and substituting “the Chinese People’s Liberation Army”.
(3) Section 8(2)(f) is amended by repealing “Her Majesty’s forces” and substituting “the Chinese People’s Liberation Army”.
(4) Section 8 is amended by adding—
- “(2A) In computing the income of any person for the purposes of subsection (1) there is to be excluded any amount that, had it been payable immediately before the date of commencement of section 17 of Schedule 1 to the Adaptation of Laws (Military References) Ordinance 2012 (2 of 2012), would have been excluded under subsection (2)(e) or (f) as in force immediately before that date.”.
Immigration Ordinance
18. Interpretation
Section 2(1) of the Immigration Ordinance (Cap. 115) is amended, in the definition of “serviceman”, by repealing “Her Majesty’s regular naval, military or air force service” and substituting “the Chinese People’s Liberation Army”.
