### Inland Revenue Ordinance 《稅務條例》

26Z. Claim of deduction by married persons
(1) If the Commissioner has reason to believe that the total deduction under section 26X claimed by a person and the person’s spouse for a year of assessment, if allowed, would be contrary to section 26Y(3), the Commissioner may, for ensuring that the total deduction allowed to them would accord with section 26Y(3), allow an amount of deduction to each of them that is reasonable in the circumstances of the case.
(2) If the Commissioner has exercised a power under subsection (1)—
(a) the person may apply for an adjustment of the amount of deduction allowed to the person;
(b) the person’s spouse may apply for an adjustment of the amount of deduction allowed to the spouse; or
(c) both the person and the person’s spouse may apply for an adjustment of the amount of deduction allowed to each of them.
(3) The application must—
(a) be made to the Commissioner in writing; and
(b) be made within 6 months after—
(i) the date on which a deduction under section 26X is allowed to the person for the year of assessment; or
(ii) the date on which a deduction under that section is allowed to the person’s spouse for the year of assessment,
whichever is the later.
(4) On an application under subsection (2), the Commissioner may—
(a) if—
(i) the application relies on an agreement reached between the person and the person’s spouse regarding how the amount of deduction under section 26X is to be allowed to each of them for the year of assessment; and
(ii) the Commissioner is satisfied that adjusting the amount of deduction that the application concerns (subject amount

26ZA. Deduction not allowable in certain circumstances
(1) Despite section 26X, no deduction is allowable under that section to a person (taxpayer

26ZB. Refund of domestic rents paid
(1) This section applies if any rents paid by a person under a qualifying tenancy of any domestic premises are refunded to the person.
(2) The amount of rents paid under the tenancy is, for the purposes of this Division, taken to be reduced by the amount of the refund.
(3) In addition, if the refund is made after a person has made a claim of deduction under section 26X in respect of the rents—
(a) the person must notify the Commissioner in writing of the refund within 3 months after the date of refund; and
(b) if the deduction has been allowed, then, despite any time limit for making an additional assessment under section 60, an assessor may, having regard to the reduction, make an additional assessment on the person under that section.

### Inland Revenue Ordinance 《稅務條例》

26ZC. Exercise of Commissioner’s power
The Commissioner may exercise a power under this Division in the way that the Commissioner, having regard only to the information then in the Commissioner’s possession, considers appropriate.

27. Allowances, general provisions
(1) This Part prescribes the allowances which shall be granted to persons chargeable to tax under Parts 3 and 7 and the circumstances in which such allowances are grantable.
(2) Every person who claims an allowance under this Part shall make his claim in the specified form and an allowance shall be granted only if the claim contains such particulars and is supported by such proof as the Commissioner may require.
(3) In this Part—
adopted (領養) means adopted in any manner recognized by the laws of Hong Kong;
allowance (免稅額) means an allowance granted under this Part;
child (子女) means any child of a person chargeable to tax or of his or her spouse or former spouse whether or not born in wedlock and includes the adopted or step child of either or both of them;
person (人) means a person chargeable to tax under Part 3 or, as the case may be, Part 7;
prescribed amount (訂明款額) and prescribed percentage (訂明百分率) mean the amount and percentage specified in the second column of Schedule 4 in relation to the provisions of this Part specified in the first column of that Schedule. (Amended 48 of 1995 s. 6)
(Amended E.R. 1 of 2012)

28. Basic allowance
(1) The following allowance (basic allowance

28A. Personal disability allowance
An allowance of the prescribed amount is to be granted in any year of assessment to a person who is eligible to claim an allowance under the Government’s Disability Allowance Scheme in the year of assessment.

### Inland Revenue Ordinance 《稅務條例》

29. Married person’s allowance*
(1) An allowance (married person’s allowance) is to be granted to a person in any year of assessment if—
(a) the person is, at any time during the year of assessment, married; and
(b) either of the following conditions is met—
(i) the person’s spouse—
(A) did not have assessable income in the year of assessment; and
(B) has not made an election under section 41(1) for the year of assessment;
(ii) the person and the spouse have made an election under section 10(2) for the year of assessment. (Replaced 32 of 2018 s. 6)
(1A) A married person’s allowance is to be granted to a person and the person’s spouse in any year of assessment if—
(a) their marriage subsists at any time during the year of assessment; and
(b) they have jointly elected to be personally assessed under Part 7. (Added 32 of 2018 s. 6)
(2) Where an election has been made under section 10(2) a married person’s allowance shall be granted to the person chargeable to salaries tax under section 10(3).
(3) A married person’s allowance grantable under this section is—
(a) an allowance of the prescribed amount;
(b) (Repealed 31 of 1998 s. 14)(4) Where husband and wife are living apart a married person’s allowance shall only be granted where the spouse claiming the allowance is maintaining or supporting the other.
(5) Where a married person’s allowance is granted in respect of a husband and wife living apart, the husband and wife shall be treated as not living apart for the purposes of Part 7.
(6) Any claim to an allowance to which subsection (4) applies may be revoked by the claimant within the year of assessment in respect of which it was made or within 6 years after the expiration of that year.
(Amended E.R. 1 of 2012) Editorial Note:     * The amendments made by Part 2 of Ord. No. 32 of 2018 to this section apply in relation to all years of assessment commencing on or after 1 April 2018. (Please see 32 of 2018 s. 3) 

30. Dependent parent allowance*
(1AA) In this section, dependent parent allowance

30A. Dependent grandparent allowance*
(1AA) In this section, dependent grandparent allowance

### Inland Revenue Ordinance 《稅務條例》

30B. Dependent brother or dependent sister allowance
(1) An allowance (dependent brother or dependent sister allowance

31. Child allowance*
(1) An allowance (child allowance

31A. Disabled dependant allowance*
(1) An allowance (disabled dependant allowance

32. Single parent allowance
(1) An allowance (single parent allowance