{
  "url": "https://openlegislation.uk/hong-kong-economic-and-trade-office-exemptions-and-reliefs-order-1997/article-5",
  "json_url": "https://openlegislation.uk/hong-kong-economic-and-trade-office-exemptions-and-reliefs-order-1997/article-5.json",
  "legislation": "uksi/1997/1334",
  "legislation_title": "The Hong Kong Economic and Trade Office (Exemptions and Reliefs) Order 1997",
  "legislation_url": "https://openlegislation.uk/hong-kong-economic-and-trade-office-exemptions-and-reliefs-order-1997",
  "path": "article/5",
  "kind": "article",
  "number": "5",
  "heading": null,
  "text": "(1) A member of the Office shall be exempt from income tax in respect of emoluments received in that capacity.\n(2) In paragraph (1) above the term “emoluments” does not include pensions or annuities.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1997/1334/article/5",
    "retrieved_at": "2026-10-29T12:08:18.789987+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}