HONG KONG LEGISLATIVE COUNCIL
2 November 1988 香港立法局———— 一九八八年十一月二日
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excluded them in law from first registration tax although in practice they carried on paying such a tax. To correct this anomaly, this class of vehicle is included in the main Ordinance, specifying that it shall be subject to a 15% first registration tax. As regards those vehicles registered after 13 May 1983 and before the enactment of this Bill, it is considered appropriate to refund the tax collected to vehicle owners upon application, in accordance with the principle of no retrospective legislation.
Buses used by franchised bus companies and the Kowloon-Canton Railway Corporation for operating a public bus service are exempted from first registration tax. However, buses used for the training of bus drivers are subject to such a tax because, legally, they are classified as private buses. The amendment now proposed is to exempt such buses from first registration tax as the training of bus drivers is essential to the operation of public bus service.
Sir, I move that the debate on this motion be adjourned.
Question on adjournment proposed, put and agreed to.
LANDLORD AND TENANT (CONSOLIDATION) (AMENDMENT) BILL 1988
Resumption of debate on Second Reading (20 October 1988)
At this point, the following Members declare their interest:
Mr. CHEUNG Yan-lun as a director and as the spouse of the director of a company which is a landlord, as a landlord and as the spouse of a landlady.
Mrs. Selina CHOW as a director of a company which is a landlord.
Miss Maria TAM as a landlady.
Dr. Henrietta IP as a director of a company which is a landlord.
Mrs. Rita FAN as a landlady.
Mr. Peter POON as a landlord, and as a director and shareholder of a company which is a landlord.