902
THE HONG KONG GOVERNMENT GAZETTE, JUNE 21, 1940.
HONG KONG.
No. 19 of 1940.
I assent.
N. L. SMITH,
L. S.
Officer Administering the Government,
21st June, 1940.
Short title
Application
& inter- pretation.
cf. Ord. No. 44 of 1939, s. 2.
Assessor
to issue certificates
of fair rent.
ef. Ord.
No. 44
of 1939, s 6.
An Ordinance to Prevent the Passing On of War Property
Tax.
21st June, 1940.]
BE it enacted by the Governor of Hong Kong, with the advice and consent of the Legislative Council thereof, as follows:-
1. This Ordinance may be cited as The Prevention of Passing On of War Property Tax Ordinance, 1940.
2. (1) In this Ordinance-----
.......
(a) ** Landlord " and "tenant include any person from time to time deriving title under the original landlord or
tenant.
(b) “Landlord” also includes in relation to any tene- ment any person, other than the tenant, who is or would be entitled to possession of the tenement.
y
(c) "Tenant and “tenancy " include sub-tenant and sub-tenancy.
(d) Tenement means any land with or without build- ings, which is held or occupied as a distinct or separate holding or tenancy, including a bed-space so held or occupied.
(e) The Assessor means the Assessor appointed by the Governor under Section 3 of the Rating Ordinance, 1901.
(2) This Ordinance shall not apply to the New Territories except New Kowloon,
3. (1) In respect of any tenement to which this Ordin- ance applies, a landlord or tenant may apply to the Assessor for a certifiente under his hand stating what, in his opinion. is the fair and reasonable rent of such tenement, after faking into account that any property tax imposed by section 5 of the War Revenue Ordinance. 1910, shall be borne by the
owner,