HONG KONG.
No. 19 OF 1940.
I assent.
N. L. SMITH,
L. S.
Officer Administering the Government.
21st June, 1940.
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 Short title Passing On of War Property Tax Ordinance, 1940.
2. (1) In this Ordinance-
66
Application
& inter-
or
et. Ord.
(a) "Landlord” and tenant include any person from pretation. time to time deriving title under the original landlord
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.
ແ
(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.
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(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.
No. 44 of 1939,
8. 2.
to issue
3.—(1) In respect of any tenement to which this Ordin- Assessor ance applies, a landlord or tenant may apply to the Assessor certificates for a certificate under his hand stating what, in his opinion, is the fair and reasonable rent of such tenement, after taking into account that any property tax imposed by section 5 of the War Revenue Ordinance, 1940, shall be borne by the
owner,
of fair rent. ef. Ord. of 1939, s. 6.
No. 44
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