2
MOTOR VEHICLES (FIRST REGISTRATION TAX) (AMENDMENT) BILL 1988
(a) in item 5 by adding after "buses".
", except buses which are to be used solely in connection with the training of drivers for the purposes of operating a public bus service under the Public Bus Services Ordinance (Cap. 230) or within the North-west Transit Service Area under the Kowloon-Canton Rail- way Corporation Ordinance (Cap. 372)"; and
(b) by adding after item 8-
"9. Special purpose vehicles
15".
Explanatory Memorandum
This Bill-
(a) imposes a tax on first registration of special purpose vehicles; (b) exempts franchise holders under the Public Bus Services Ordinance (Cap. 230) and the Kowloon-Canton Railway Corporation Ordinance (Cap. 372) from paying first registration tax on private buses that are used solely for the purpose of training of drivers in the use of such buses. The enactment of the Bill will not result in any additional expenditure of public funds or additional Public Service staffing requirements.
2.
1988年汽車(首次登記稅)(修訂)條例草案
摘要說明
本條例草案-
(a) 規定對特別用途車輛徵收首次登記稅;
(b) 豁免公共巴士服務條例(香港法例第230章)及九廣鐵路公司條例(香港法例第372 章)下的專營權持有人繳付私家巴士首次登記稅,但有關私家巴士必須是純粹用 來訓練司機使用該等巴士的。
2. 本條例草案的通過施行,不會導致額外公帑開支及額外政府的人手需求。