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(CM. 7)
(b) the rates payable for the year commencing on the 1st April 1978 shall not exceed by 33.33 per cent the rates payable for the year commencing on the 1st April 1977; and
(c) in the case of a tenement the rent of which is controlled under Part I of the Landlord and Tensol (Consolidation) Ordinance, the rales payable for the Year commencing on the 1st April 1979 and all subsequent years shall not exceed by 33.33 per cent the rates payable for the year immediately preceding:
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Provided that where, after the 31st March 1979, the rent of such tenement ceases to be so controlled, no reduction under this paragraph shall be made in respect of the year immediately following that in which the rent ceased to be coûtralled or any sub- sequent year.
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(2) For the purpose of applying subsection (1)— (a) any reduction in rates shall be made from the
general rates;
(6) in determining the rates for any year no account shall be taken of my sum added to rates deemed to be in default under section 22;
(c) if the rateable value of any tenement is increased after the 31st March 1977 on account of any structural alteration or addition, such increase shall be disregarded.
(3) Subsection (4) shall apply to any tenement not separately included in a valuation list in force on the 31st March 1977 and which, in the year commencing am the Isl April 1977 or any subsequent year, previously förmed–
(a) the whole or part of one or more tenements in- cluded in a valuation list in force on the 31st March 1977; or
(b) a combination of the whole and parts of one or
more such tenements,
(4) The Commissioner shall, so far as may be necessary for the purpose of calculating the proper reduction under subsection (1). apportion or amalgamate, or both, the rateable values applicable on the 31st March 1977 of the tenemenka referred to in subsection (3)(a) and (6) so as to ascertain, after giving effect where necessary to any reduction under subsection (1), the rates which would have been payable in respect of a tenement to which this section applies had it been separately included in a valuation list in force on the 31st March 1977; and the Commissioner's decision on any such apportionment or amalgamation or both shall be final.
(5) Without prejudice to section 31, if the Collector of Ralen is satisfied that by reason of the application of this jection too much has been paid in respect of rates charged for any lenement he shall refund the amount overpaid including where applicable on appropriate amount on account of any sum added to rates deemed to be in default under section 22 or 29.".
1977.
1st da
Passed by the Hong Kong Legislative Council this 1st day of June,
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Clerk to the Legislative Council.
This printed Impression has been carefully compared by me with the bill, and is found by me to be a true and
eprrectly printed copy of the said bill.
Clerk to the Legislativë” “Council.