Legislative Amendments
The following Ordinances enacted during the year were concerned with matters administered by the Department.
Revenue Ordinance 2000 (22 of 2000)
This Ordinance gave effect to the proposal in the 2000-01 Budget to reduce stamp duty chargeable in respect of a transaction in Hong Kong stock from 0.25% to 0.225% (i.e. 0.1125% on each side of a sale or a purchase), as from 7 April 2000.
Stamp Duty (Amendment)(No. 2) Ordinance 2000 (70 of 2000)
This Ordinance exempted from stamp duty a transfer of units when the units were issued or redeemed if a constituent fund of a mandatory provident fund scheme was a party to the transfer.
Specification of Arrangements (Double Taxation) Orders under section 49 of the Inland Revenue Ordinance
| Country |
Date of Order
|
Nature
|
|---|---|---|
| Mainland of China |
09.05.2000
|
Air Services
|
| Denmark |
31.10.2000
|
Scheduled Air Services
|
| Norway |
31.10.2000
|
Scheduled Air Services
|
| Sweden |
31.10.2000
|
Scheduled Air Services
|
| Bangladesh |
16.01.2001
|
Air Services
|
| United Kingdom |
20.02.2001
|
Revenues Arising from the Business of Shipping Transport
|
| Netherlands |
20.02.2001
|
Income, Profits, Gains or Capital of an Enterprise Operating Ships in International Traffic
|
Legal Notices to fix the rate of interest payable on Tax Reserve Certificates
| Legal Notice Number | Periods in force | Annual rate of interest |
|---|---|---|
| 73 of 2000 | 3 April 2000 to 1 May 2000 |
4.8125%
|
| 118 of 2000 | 2 May 2000 to 4 June 2000 |
5.0625%
|
| 203 of 2000 | 5 June 2000 to 2 July 2000 |
5.5208%
|
| 232 of 2000 | 3 July 2000 to 6 August 2000 |
5.4533%
|
| 246 of 2000 | 7 August 2000 to 3 September 2000 |
5.1042%
|
| 258 of 2000 | 4 September 2000 to 2 October 2000 |
4.9875%
|
| 268 of 2000 | 3 October 2000 to 5 November 2000 |
5.0708%
|
| 292 of 2000 | 6 November 2000 to 3 December 2000 | `````
4.9042%
|
| 347 of 2000 | 4 December 2000 to 7 January 2001 |
4.8625%
|
| 10 of 2001 | 8 January 2001 to 4 February 2001 |
4.8208%
|
| 34 of 2001 | 5 February 2001 to 4 March 2001 |
4.2708%
|
| 57 of 2001 | 5 March 2001 to 1 April 2001 |
3.8333%
|
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(Last updated/reviewed : February 18, 2002)