tax_guide_for_charities1.
112 88


Statute of Elizabeth I
Lord Macnaghten Commissioners for Special Purposes of
Income Tax v Pemsel [1891] AC 531


(d)



Re Compton [1945] Ch 123 Oppenheim v Tobacco Securities Trust Co Ltd
[1951] AC 297
(c) 622
(d)



(b) (g) 3

22



88
Church Body of the Hong Kong Sheng Kung Hui v CIR [2010] 2 HKC 475





- 7 -
of Taxation v Murry 39 ATR129



/ /


/


42.
(b) 61
64


(c) 2018 4 1




50. Camille and Henry Dreyfus Foundation Inc v CIR [1954] Ch 672



54 59
- 15 -

1(1AA) 1(1AAB) 2(3)



22
(a) 88
(f)
35%

[1979] HKLR 429

57.


37 ( ) 26C


(iii) 12 12
12
(v) 18


63. 88
1

64



21
]
(2)
[ ] [ ]
[ / ]

[ ] [ / ]

- 23 -
]
[ ]
[ ]

]




III

622H 3
16(1) 16(2)(a)
24 27(6)