Special types of taxpayers:
There are special provisions in the Inland Revenue Ordinance to tax the
following types of businesses.
-
Section 23: Life insurance
companies
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Section 23A: Insurance companies
other than life insurance companies
-
Section 23AA: Mutual insurance
corporations
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Section 23B: Ship-owners
-
Section 23C: Resident
aircraft-owners
-
Section 23D: Non-resident
aircraft-owners
-
Section 24: Clubs and trade
associations
-
Section 15(1)(i): Financial
institutions
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