| 1. | The proposed exemption would apply with retrospective effect to the year of assessment 1996 97
建议豁免条文的生效日期会追溯至一九九六九七课税年度。 |
| 2. | The pay scales of the new radiographic technician grade should be as set out in paragraph 13 above , and be implemented with retrospective effect from 1st november 1996
新放射技术员职系的薪级表应如上文第13段所载，而实施日期则追溯至一九九六年 |
| 3. | 3 legislative measures the bill to abolish estate duty has been passed by the legislative council on 2 november , with retrospective effect from 15 july 2005
(三)在法例方面配合金融业的发展立法会已于本月二日通过取消遗产税，追溯至今年七月十五日。 |
| 4. | Esc endorsed the proposal to - delete 1 chief estate surveyor in the lands department and 1 government town planner and 1 chief town planner in the planning department with retrospective effect from 8 . 2 . 03
作出具追溯效力的安排，由2003年2月8日起，删除地政总署一个总产业测量师职位首长级薪级第1点，以及规划署一个政府城市规划师职位首长级薪级第2点和一个总城市规划师职位首长级薪级第1点 |
| 5. | In general terms , a prescribed course of education means a course undertaken at a specified institution to gain or maintain qualifications for use in either the current or a planned employment . the inland revenue ( amendment ) ordinance 2004 enacted on 25 june 2004 extends the scope of self education expenses , with retrospective effect from the year of assessment 200001 , to cover examination fees paid for examinations held by the specified institutions for the purpose of gaining or maintaining qualifications for use in any employment
一般而言，订明教育课程是指在指定机构修读为取得或维持现在或将来受雇工作所需资格的教育课程。于2004年6月25日生效的《 2004年税务（修订）条例》 ，将个人进修开支可扣除的范围，扩大至为取得或维持受雇工作所需资格，而支付由指定机构举办的考试所须的考试费用。 |
| 6. | The inland revenue amendment ordinance 2004 enacted on 25 june 2004 extends the scope of self education expenses , with retrospective effect from the year of assessment 2000 01 , to cover examination fees paid for examinations set by an education provider or a trade , professional or business associations for the purpose of gaining or maintaining qualifications for use in any employment
于2004年6月25日生效的《 2004年税务（修订）条例》 ，将个人进修开支可扣除的范围，扩大至为取得或维持受雇工作所需资格，而支付由指明的教育提供者；行业协会、专业协会或业务协会举办的考试所需的考试费用。有关修订法例的效力追溯至2000 / 01课税年度。 |
| 7. | The exemption provisions would apply with retrospective effect to the year of assessment commencing on 1 april 1996 , in order to provide legal certainty on the tax liability of offshore funds in respect of past years , which is much called for by the industry as otherwise there would be huge problems for offshore funds to finalise their tax liabilities for past years
有关豁免条文的生效日期将追溯至以一九九六年四月一日开始的课税年度，为过往多年离岸基金的税务责任提供法律依据，这是业界一向的强烈诉求。若没有具追溯效力的条文，离岸基金要确定过往多年的税务责任，会有重大困难。 |
