### Inland Revenue Ordinance 《稅務條例》

26P. Claim for deduction by married persons
(1) This section applies in relation to a deduction under section 26O claimed by a married person or the person’s spouse or both in respect of the qualifying annuity premiums paid by either or both of them during a year of assessment.
(2) The qualifying annuity premiums paid are allowable as a deduction under section 26O to either the married person or the person’s spouse, or to both of them, so long as—
(a) the total deductions allowed to each of them under sections 26O and 26S do not exceed the amount specified in Schedule 3F in relation to the year of assessment; and
(b) the total deduction or deductions allowed to them under section 26O do not exceed the qualifying annuity premiums paid.
(3) If the Commissioner has reason to believe that a deduction under section 26O, if allowed, would 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 26O 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 26O 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 that section that, if allowed, would 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.

### Inland Revenue Ordinance 《稅務條例》

26Q. Refund of qualifying annuity premiums
(1) This section applies if any of the qualifying annuity premiums paid during a year of assessment under a qualifying deferred annuity policy is refunded.
(2) The qualifying annuity 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 26O in respect of the qualifying annuity 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.

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

26S. Deduction for tax deductible MPF voluntary contributions
(1) Subject to sections 26T and 26U, a deduction in respect of tax deductible MPF voluntary contributions paid by a person into a TVC account during a year of assessment is allowable to the person for the year of assessment.
(2) In this section—
tax deductible MPF voluntary contributions (可扣稅強積金自願性供款) means tax deductible voluntary contributions as defined by section 2(1) of the Mandatory Provident Fund Schemes Ordinance (Cap. 485);
TVC account (可扣稅自願性供款帳户) has the meaning given by section 2(1) of the Mandatory Provident Fund Schemes Ordinance (Cap. 485).

26T. Application
This Division applies in relation to the year of assessment commencing on 1 April 2019 and to all subsequent years of assessment.

26U. Total deductions allowable under sections 26O and 26S
(1) The total deductions allowable to a person (taxpayer

26V. Application
This Division applies in relation to the year of assessment commencing on 1 April 2022 and to all subsequent years of assessment.

### Inland Revenue Ordinance 《稅務條例》

26W. Interpretation
(1) In this Division—
contractual period (合約期), in relation to a tenancy of any domestic premises, means the period during which the right to the exclusive use of the premises is given under the tenancy;

domestic premises (住宅處所) means a building in Hong Kong, or part of such a building (including a bed-space, cubicle, room, floor and portion of a floor), that is not prohibited—
(a) by or pursuant to any law; or
(b) by any specified instrument,
from being used, wholly or partly, for residential purposes, at any time during the term of the Government lease or such term under an agreement for the Government lease (whichever is applicable) in respect of the building;

place of residence (居住地方), in relation to a person who has more than one place of residence, means the person’s principal place of residence;

qualifying tenancy (合資格租賃), in relation to any domestic premises, means a tenancy in writing in respect of the right to the exclusive use of the premises—
(a) that is stamped within the meaning of the Stamp Duty Ordinance (Cap. 117); or
(b) under which the right is given by the Government (including by The Financial Secretary Incorporated as an agent of the Government) at a rent of a fair market value;

rent (租金)—see subsection (2);

specified instrument (指明文書), in relation to a building, means—
(a) a Government lease or an agreement for a Government lease (whichever is applicable) in respect of the building;
(b) a deed of mutual covenant (as defined by section 2 of the Building Management Ordinance (Cap. 344)) in respect of the building;
(c) an occupation permit issued in respect of the building under section 21 of the Buildings Ordinance (Cap. 123); or
(d) any other instrument that the Commissioner is satisfied effectively restricts the permitted user of the building or any part of it;

spouse (配偶)—see subsection (4);

tenancy (租賃) includes—
(a) an agreement for a tenancy; and
(b) a sub-tenancy;

The Financial Secretary Incorporated (財政司司長法團) means the corporation sole incorporated under section 2 of the Financial Secretary Incorporation Ordinance (Cap. 1015).
(2) In this Division, a reference to a rent does not include any Government rent, rates (as defined by section 2 of the Rating Ordinance (Cap. 116)), management fee, utility charge or charge on any service provided under or in connection with the tenancy concerned (incidental charge

### Inland Revenue Ordinance 《稅務條例》

26X. Deduction for domestic rents
(1) A deduction in respect of rents paid under a qualifying tenancy of any domestic premises is allowable to a person for a year of assessment if—
(a) the rents are so paid, in relation to the year of assessment, by the person or the person’s spouse as a tenant (or by both of them as co-tenants); and
(b) the premises are used at any time during the year of assessment by the person as the person’s place of residence.
(2) A deduction under subsection (1) is allowable to the person in respect of rents paid under one or more than one qualifying tenancy in relation to a year of assessment.
(3) Subsection (4) applies if a tenant mentioned in subsection (1)—
(a) obtains under the qualifying tenancy a right to the exclusive use of not only the domestic premises but also a car parking space; and
(b) does not sublet the car parking space.
(4) For the purposes of subsection (1), the car parking space is taken—
(a) to be part and parcel of the domestic premises; and
(b) to be used by the person in the same manner and to the same extent as the premises are used as the person’s place of residence.