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When you find yourself married, you can find 4 items under which you'll claim a good deduction getting HLI

  • you only pay HLI from inside the year of evaluation for the a loan for acquisition of the structure;
  • the loan is actually shielded because of the home financing otherwise fees over the house or over all other assets during the Hong kong; and you will
  • the lender try an organisation recommended under part 26E(9) of one's Inland Revenue Regulation (IRO), that's,(a) the federal government,(b) a lending institution,(c) a subscribed borrowing from the bank union,(d) an authorized loan provider,(e) this new Hong kong Houses Area,(f) your employer, or(g) any company or organization approved by the Administrator of Inland Revenue.

Number of Deduction

The latest HLI you in fact paid in the year off comparison was allowable, susceptible to an optimum limitation toward 12 months away from investigations as the given.