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This Ordinance gave effect to the proposal in the 2001-02 Budget to increase the maximum amount of the expenses of self-education deductible from assessable income from

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The following Ordinances enacted during the year were concerned with matters administered by the Department.

Revenue (No. 2) Ordinance 2001

(15 of 2001)

This Ordinance gave effect to the proposal in the 2001-02 Budget to increase the maximum amount of the expenses of self-education deductible from assessable income from

$30,000 to $40,000.

Revenue (No. 3) Ordinance 2001

(22 of 2001)

This Ordinance gave effect to the proposal in the 2001-02 Budget to lower the rate of stamp duty payable on stock transactions from 0.225% to 0.2% per round transaction with effect from 1 September 2001.

Inland Revenue (Amendment) Ordinance 2001

(29 of 2001)

This Ordinance gave effect to the proposal in the 2001 Policy Address to increase the maximum amount of home loan interest deduction for the years of assessment 2001- 02 and 2002-03 from $100,000 to $150,000.

Specification of Arrangements (Government of The Republic of Estonia concerning Air Services) (Double Taxation) Order

(Legal Notice No. 152 of 2001)

This Order specified Article 9 of the Agreement between the Government of the Hong Kong Special Administrative Region and the Government of the Republic of Estonia concerning Air Services made at Tallinn on 30 April 2001 as a double taxation relief arrangement.

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ࡏγᏽൂ֔ҁ୥ڟٲݡ˴ҙ

Legal Notices to fix the rate of interest payable on Tax Reserve Certificates

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