PDF《2018 年第 12 号条例》

2016 (16 of 2016). (3) Section

6 (in so far as it relates to item

9 of the new Schedule 16A) comes into operation on the day appointed for the commencement of section 53(8) of the Securities and Futures (Amendment) Ordinance

2014 (6 of 2014). 香港特别行政区

2018 年第

12 号条例 行政长官 林郑月娥

2018 年3月28 日 印章位置 HONG KONG SPECIAL ADMINISTRATIVE REGION Ordinance No.

12 of

2018 Carrie LAM Chief Executive

28 March

2018 L.S. 第2条?? Section

2 Inland Revenue (Amendment) (No. 2) Ordinance

2018 《2018 年税务 ( 修订 ) ( 第2号)条例》

2018 年第

12 号条例 A706 Ord. No.

12 of

2018 A707 2. Inland Revenue Ordinance amended The Inland Revenue Ordinance (Cap. 112) is amended as set out in sections

3 to 6. 3. Section 20AB amended (interpretation of sections 20AC, 20ACA, 20AD, 20AE and 20AF and Schedules

15 and 15A) (1) Section 20AB, heading― Repeal everything after 20AE Substitute , 20AF, 20AG, 20AH, 20AI, 20AJ, 20AK and 20AL and Schedules 15, 15A, 15B, 16A and 16B . (2) Section 20AB(1)― Repeal everything after 20AE Substitute , 20AF, 20AG, 20AH, 20AI, 20AJ, 20AK and 20AL and Schedules 15, 15A, 15B, 16A and 16B. . 4. Sections 20AG to 20AL added After section 20AF― Add 20AG. Sub-funds of open-ended fund companies (1) If the instrument of incorporation of an open-ended fund company (main company) provides for the division of its scheme property into separate parts (each of which is a sub-fund), then, when applying section

14 to the main company― 2. 修订 《税务条例》 《税务条例》 ( 第112 章)现予修订,修订方式列於第

3 至6条. 3. 修订第20AB 条(第20AC、20ACA、20AD、20AE 及20AF 条及附表

15 及15A 的释义 ) (1) 第20AB 条,标题―― 废除 在 20AE 之后的所有字句 代以 、20AF、20AG、20AH、20AI、20AJ、20AK 及20AL 条及附表

15、15A、15B、16A 及16B 的释义 . (2) 第20AB(1) 条―― 废除 在 20AE 之后的所有字句 代以 、20AF、20AG、20AH、20AI、20AJ、20AK 及20AL 条及附表

15、15A、15B、16A 及16B 的释义. . 4. 加入第 20AG 至20AL 条 在第 20AF 条之后―― 加入 20AG. 开放式基金型公司的子基金 (1) 如某开放式基金型公司 (主公司 ) 的法团成立文书 订定,将主公司的计划财产,拆分为独立的部分 ( 每 部分为一个子基金 ),则在应用第

14 条於该主公司 时―― 第4条?? Section

4 Inland Revenue (Amendment) (No. 2) Ordinance

2018 《2018 年税务 ( 修订 ) ( 第2号)条例》

2018 年第

12 号条例 A708 Ord. No.

12 of

2018 A709 (a) a reference to assessable profits in that section is a reference to the total of the assessable profits of all of its sub-funds;

and (b) for computing the assessable profits of the sub- funds― (i) each sub-fund is to be regarded as an open-ended fund company;

(ii) the main company is to be regarded as not being an open-ended fund company;

and (iii) the provisions of this Part apply to a sub- fund as if it were an open-ended fund company. (2) The part of the profits tax chargeable on a main company that is attributable to the assessable profits of one of its sub-funds may only be paid out of the assets of the sub-fund. (3) If the conditions for exemption from payment of tax under section 20AH are met (or regarded under this Part as having been met) in respect of a sub-fund, the sub-fund is exempt under that section even if the conditions are not met (or not regarded under this Part as having been met) in respect of another sub- fund of the same main company. (4) Any loss sustained by a sub-fund is not available for se........