### Inland Revenue Ordinance 《稅務條例》

26J. Meaning of specified relative
(1) An individual is a specified relative of a person in a year of assessment if the individual is, in relation to the person, at any time during the year of assessment—
(a) a spouse;
(b) a parent or grandparent who fulfils the condition mentioned in subsection (2); or
(c) a child or sibling who fulfils the conditions mentioned in subsection (3).
(2) The condition is that the parent or grandparent is, at any time during the year of assessment—
(a) aged 55 or more; or
(b) under the age of 55 but eligible to claim an allowance under the Government’s Disability Allowance Scheme.
(3) The conditions are that the child or sibling is, at any time during the year of assessment, unmarried and—
(a) under the age of 18;
(b) aged 18 or more but under the age of 25 and receiving full time education at a university, college, school or other similar educational establishment; or
(c) aged 18 or more but incapacitated for work by reason of physical or mental disability.
(4) In this section—
child (子女), in relation to a person—(a) means a child of the person or of the person’s spouse or former spouse, whether or not the child was born in wedlock; and
(b) includes the adopted or step child of either or both of the following—
(i) the person;
(ii) the person’s spouse or former spouse;

grandparent (祖父母或外祖父母), in relation to a person, means a grandparent or grandparent of his or her spouse; Note—
See the definition of grandparent or grandparent of his or her spouse

26K. Qualifying premiums paid under VHIS policy
(1) Subject to the other provisions of this section and to sections 26L and 26M, a deduction in respect of qualifying premiums paid during a year of assessment for an insured person under a VHIS policy is allowable to a person (taxpayer

### Inland Revenue Ordinance 《稅務條例》

26L. Claim of deduction by married persons
(1) This section applies in relation to a deduction under section 26K claimed by a married person or the person’s spouse or both in respect of the qualifying premiums paid by either or both of them during a year of assessment for an insured person.
(2) The qualifying premiums paid are allowable as a deduction under section 26K to either the married person or the person’s spouse, or to both of them, so long as—
(a) the deduction allowed to each of them for the insured person does not exceed the amount specified in Schedule 3E in relation to the year of assessment; and
(b) the total deduction allowed to them does not exceed the qualifying premiums paid.
(3) If the Commissioner has reason to believe that a deduction under section 26K would, if allowed, be contrary to subsection (2)(b), the Commissioner must not consider any claim for the deduction until the Commissioner is satisfied that the married person and the person’s spouse have reached an agreement that would result in a total deduction that accords with that subsection.
(4) Subsection (5) applies—
(a) if deductions under section 26K have been allowed to a married person and the person’s spouse contrary to subsection (2)(b); or
(b) if—
(i) a deduction under section 26K has been allowed to a married person; and
(ii) within 6 months after the date of allowing the deduction, the person’s spouse claims a deduction under section 26K that would, if allowed, be contrary to subsection (2)(b).
(5) The Commissioner may—
(a) invite the married person and the person’s spouse to reach an agreement that would result in a total deduction that accords with subsection (2)(b); and
(b) make additional assessments under section 60 in consequence of—
(i) such an agreement reached by the married person and the person’s spouse within a reasonable time; or
(ii) their failure to reach such an agreement within a reasonable time.

26M. Refund of qualifying premiums paid under VHIS policy
(1) This section applies if any of the qualifying premiums paid during a year of assessment for an insured person under a VHIS policy is refunded in respect of the insured person.
(2) The qualifying premiums paid are taken to be reduced by the amount of the refund.
(3) In addition, if the refund is made after a person claims a deduction under section 26K in respect of the qualifying premiums paid—
(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》

26N. Interpretation
(1) In this Subdivision—
annuitant (年金領取人), in relation to a qualifying deferred annuity policy, means an individual who is designated by the policy holder as being entitled to receive a regular payment during an annuity period under the policy;
annuity payment (年金款項), in relation to a qualifying deferred annuity policy, means a regular payment receivable by an annuitant during an annuity period under the policy;
Insurance Authority (保監局) means the Insurance Authority established under section 4AAA(1) of the Insurance Ordinance (Cap. 41);
policy holder (保單持有人), in relation to a qualifying deferred annuity policy, means the legal holder of the policy;
qualifying annuity premiums (合資格年金保費), in relation to a qualifying deferred annuity policy, means the net sum of moneys that is payable under the policy to the insurer for writing or renewing the policy in so far as it relates to the provision of annuity payments;
qualifying deferred annuity policy (合資格延期年金保單) means an insurance policy—(a) under which a regular payment is receivable by an annuitant during an annuity period; and
(b) that is certified by the Insurance Authority to be in compliance with the criteria specified for the purposes of this Subdivision in the guidelines published by the Insurance Authority under section 133 of the Insurance Ordinance (Cap. 41).

(2) In this Subdivision, a reference to qualifying annuity premiums paid during a year of assessment is to be interpreted as a reference to those premiums paid to the extent that they are due during the year of assessment.

26O. Deduction for qualifying annuity premiums
(1) Subject to the other provisions of this section and to sections 26P, 26Q, 26R, 26T and 26U, a deduction in respect of qualifying annuity premiums paid during a year of assessment for an annuity payment receivable by an annuitant under a qualifying deferred annuity policy is allowable to a person (taxpayer