HONG KONG,
No. 19 or 1940.
I assent.
Nesmith
Oficer Administering the Government.
21st June, 1940.
An Ordinance to Frevent 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 titlu Passing On of War Property Tax Ordinance, 1940.
2.-(1) In this Ordinance-
**
Application
& inter
(a) **Landlord ** and ** tenant include any person from pratation. time to time deriving title under the original landlord or 0:4 tenant.
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(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.
(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 Bating Ordinance, 1901.
(2) This Ordinance shall not apply to the New Territories except New Kowloon.
No. 44 of 1930,
cartificates
3-(1) In respect of any tenement to which this Ordin- Assessor ance applies, a landlord or tenant may apply to the Assessor to s for a certificate under his hand slating what, in his opinion, of fair rant. is the fair and reasonable rent of such tenement, after taking cf. Ord. into account that any property tax imposed by section 5 of N
of 1939, s. 6. the War Revenue Ordinance, 1940, shall be borne by the
QWDEL,