Enclosure No.4
MOTOR VEHICLES (FIRST REGISTRATION TAX) (AMENDMENT) BILL 1988
1
A BILL
To
Amend the Motor Vehicles (First Registration Tax) Ordinance.
Enacted by the Governor of Hong Kong, with the advice and consent of the Legislative Council thereof.
Short title and commencement
1. (1) This Ordinance may be cited as the Motor Vehicles (First Registra- tion Tax) (Amendment) Ordinance 1988.
(2) This Ordinance shall come into operation on a day to be appointed by the Governor by notice in the Gazette.
Interpretation
2. Section 2 of the Motor Vehicles (First Registration Tax) Ordinance (Cap. 330) is amended by adding after the definition of “road"—
""special purpose vehicle" means a motor vehicle designed, constructed or adapted primarily for a use other than the carriage on a road of goods, the driver or passengers;”.
Classes of motor vehicles and rate of tax
3.
The Schedule is amended—