Page:Inland Revenue Ordinance, 1947 (Cap. 112).pdf/1

A.D. 1947]

HONG KONG.

No. Rh An Ordinance to impose a Tax on Earnings and Profits. [2nd May, 1947.] it enacted by the Governor of Hong Kong, with the advice and consent of the Legislative Council thereof, as follows:— I.

1. This Ordinance may be cited as the Inland Revenue Ordinance, 1947.

2. In this Ordinance, unless the context otherwise requires—

“active partner”, in relation to a partnership, means a partner who takes an active part in the control, management, or conduct of the trade or business of such partnership;

“agent”, in relation to a non-resident person or to a partnership in which any partner is a non-resident person, includes—
 * (a) the agent, attorney, factor, receiver, or manager in the Colony of such person or partnership, and
 * (b) any person in the Colony through whom such person or partnership is in receipt of any profits or income arising in or derived from the Colony;