Inland Revenue (Amendment) (Tax Deductions for Intellectual Property Expenditure) Bill 2026 to be introduced into LegCo for First Reading and Second Reading

The following is issued on behalf of the Legislative Council Secretariat: The Legislative Council (LegCo) will hold a meeting on Wednesday (October 28) at 11am in the Chamber of the LegCo Complex. During the meeting, the Inland Revenue (Amendment) (Tax Deductions for Intellectual Property Expenditure) Bill 2026 and the Supplementary Appropriation (2025-2026) Bill will be introduced into the Council for the First Reading and the Second Reading. The Second Reading debates on the Bills will be adjourned. On Members' motions, Mr Augustine Wong will move a motion on "Expediting the redevelopment of old districts". The motion is set out in Appendix 1. Mr Yang Wing-kit, Mr Kingsley Wong and Ms Kwok Fu-yung will move separate amendments to Mr Wong's motion. Mr Tang Fei will move a motion on "Promoting teachers' professional development in the new era". The motion is set out in Appendix 2. Meanwhile, Mr Holden Chow will move a proposed resolution under section 34(4) of the Interpretation and General Clauses Ordinance to extend the period for amending subsidiary legislation. The proposed resolution is set out in Appendix 3. Members will also ask the Government 22 questions on various policy

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