Refund of rates.
15
- 9 -
or separate holding or tenancy without any
buildings there on or used in connection there-
with shall not be rateable.
(4) The areas and tenements specified under the
heading "Exemptions" on page 520 of Volume II of
the Regulations of Hong Kong (1937 edition) shall
be exempted from assessment for rates to the
extent shown under the said heading.
or
18. (1) Whenever the whole of any tenement which
may have been valued as a separate tenement,
whenever the whole of any floor or floors of
any such tenement, shall have been unoccupied
during one or more entire months of any quarter
a refund of the rates for such month or months
may be made in respect of the whole of the said
tenement or such floor or floors thereof, as the
ease may be, provided that :-
(a) the owner of the tenement shall have
lodged at the Colonial Treasury, not
later than the tenth day of the month
from the first day of which it is
intended to claim such refund, a notice
in writing that such tenement or floor
or stated number of floors the re of,
the case may be, is vacant; and
as
(b) the rates for the whole of such tenement
were paid in advance during the first
month of the quarter in respect of any
part of which a refund is claimed, or
in the case of an interim valuation, were
paid in advance within one month after
the date from which the same first
became payable; and
(c) the person claiming the refund has