This publication contains an analysis of the pertinent differences between the repealed and the new Ordinance. We recommend that while considering the application of various sections to any particular case, reference should be made to the specific wordings of the relevant statute.
This publication will be updated after the Ordinance is approved by the Parliament, to provide comments on changes made.
The information contained herein is of a general nature and is not intended to address the circumstances of any particular individual or entity. Although we endeavour to provide accurate and timely information, there can be no guarantee that such information is accurate as of the date it is received or that it will continue to be accurate in the future. No one should act on such information without appropriate professional advice after a thorough examination of the particular situation. The KPMG name and logo are registered trademarks or trademarks of KPMG International.