18
Explanatory Note.
(This Note is not part of the regulations, but is intended so indicate their general purport),
The purpose of these regulations is to make provision for taxis and hire cars as defined by the Road Traffic Ordinance, 1957.
1
The regulations are divided into seven Parts-
-Citation and interpretation.
Part I
Part II
Part Ill
Part IV
Part V
Pari Vl
====
Issue and revocation of vehicle licences. In addition to detailed provisions as to the issue and revocation of licences, provision is made in this Part for the division of taxis into Hong Kong taxis which can stand or ply for hire on the Island of Hong Kong, Kowloon taxis which can stand or ply for hire in Kow loon and in the New Territories and New Territories taxis which can stand or ply for hire only in the New Territories, excluding New Kowloon, except that they may stand for hire at New Territories taxi stands in Kowloon only for joumeya [com Kowloon to the New Territories excluding New Kowloon. Taxi stands. This Part includes detailed provisions for the setting aside of taxi stands and introduces a new type of taxi stand, a New Territories taxi stand which la a taxi stand in Kowloon in which New Territories wxis can stund for hire, for destinations in the New Territories excluding New Kowloon, Equipment and use of taxis. This Part includes detailed provi- sions as to the equipment and use of taxis and the respective obligations of taxi'drivers and persons travelling in taxis.
· Hire cars. Provision is made in this Part for the regulation of hire cars, a class of vehicles Introduced by the Road Traffic (Amendment) Ordinance, 1959,
Lost property. This Part deals with the obligations of owner and drivers of taxis and hire cars in relation to properly left in their vehicles.
Part VII - Miscellaneous, penalties and repeal. This Part makes provision for appeal from decisions of the Authority, inspection of vehicles and offences and penalties.
(Secretariat GR1/5591/58)
INLAND REVENUE ORDINANCE.
(Chapter 112).
Inland RevenuE (AMENDMENT) (Rates of Depreciation) Rules, 1960.
In exercise of the powers conferred by section 85 of the Inland Revenue Ordinance. We, the Board of Inland Revenue, hereby make
the following rules-
1. These rules may be cited as the laland Revenue (Amendment) Citation and (Rates of Depreciation) Rules, 1960, and shall come into operation on commence- the 1st day of April, 1960,
meal.
2. Rule 2 of the Inland Revenue Rules is revoked and replaced Revocation by the following—
and replace- ment of
2. (1) For the purposes of sections 37, 37A, 38 and 39 of rule 2. the Ordinance, the expression "machinery or plant" shall be deemed (Vol. IX, to include the items specified in the second column of the First P-356), Part of the Table annexed to this rule but not the items specified in the second colume of the Second Part of that Table which shall be deemed to be included in the expression any implement, utensil and article" for the purposes of paragraph (f) of sub- section (1) of section 16 of the Ordinance,
(2) The rates of depreciation specified in the third column of the First Part of the Table annexed to this rule are hereby prescribed for the purpose of ascertaining the "annual allowance" to be made under subsection (2) of section 37 and subsection (2) of section 37A of the Ordinance.
TABLE. FIRST PART.
Nem.
Rate of depreciation.
1.
Machinery or plant not itemized below
718
2.
Air-conditioning plant
10 %
3.
Aircraft (including engines)
30 %
4.
Amusement Park equipment
10 %%
J.
Artificial limb making machinery
10%
6.
Bar syphon apparatus
30 **
7.
Bicycles
20%
8.
Bleaching and finishing machinery and plant
10 %%%
9.
Bouling and bottle-washing machinery .......................................
10%
10.
Brewing and distilling plant and machinery
74%
Billiard Tables
10 %
12.
Boilers, steam engines and shafting ......................................................
7+%