1965-HKRS29-8-32_Part02 — Page 16

(Cap. 33).

(U) in the case of ownership in common, between the owners in common each in propor- tion to his share in such ownership;

and in respect of any such owner who throughout the whole of any year of assessment solely occupied such building or part exclusively for residential purposes, his portion of the property tax for that year of assessment shall not be charged in respect of such building or part, and in respect of any such owner who, during, but not throughout the whole of, any year of assess- ment, solely occupied such building or part exclusively for residential purposes, his portion of the property tax for that year of assessment shall be reduced in the proportion in which the number of days during which such building or part was solely occupied by him exclusively for residential purposes during that year bears to the number of days in that year, and the total prop- erty tax in respect of such building or part shall be computed accordingly, and any excess tax paid shall be refunded.

(4) Where any building or part of any building in respect of which the property tax has not been charged or has been reduced in pursuance of any of the provisions of subsection (3) ceases to be occupied solely by the owner exclusively for residential purposes or, in the case referred to in paragraph (c) of that subsection, solely by any of the owners by reason of whose occupation the property tax was not charged or was reduced, such owner shall notify the Commissioner in writing within three months of his ceasing so to occupy the same.

(5) For the purposes of subsections (2), (3) and (4)—

(a) "owner" includes a beneficial owner, a tenant for life, a mortgagor and a person who is making payments to a co-operative society registered under the Co-operative Societies Ordinance for the purpose of purchasing a building or part

(Cap. 116).

4.

5

thereof, and references to owners shall be con- strued accordingly;

(b) occupation of any building or part by one of more than one owners shall not be taken to be occupa- lion otherwise than solely by such owner merely by reason of the fact that another owner also occupied the same building or part during the same period;

(c) references to a building or part thereof means only a building or a part of a building the rate- able value of which is separately estimated under section 5 of the Rating Ordinance.”.

of section 7A.

Section 7A of the principal Ordinance is amended by the Amendment deletion of the definition "buildings" and the substitution therefor of the following-

"“buildings", except for the purposes of subsections (2), (3), (4) and

(5) of section 5, includes any part of a building:*.

Subsection (2) of section 8 of the principal Ordinance is Amendment

5, amended-

(2) by the deletion of the full stop at the end of paragraph (k)

and the substitution therefor of a semi-colon; and

(b) by the insertion, after paragraph (h), of the following new

paragraph

"(1) any amount received by way of periodical payments in the nature of alimony or maintenance by a woman from her husband or former husband.".

of section 3.

of section 9.

6. Subsection (2) of section 9 of the principal Ordinance is Amendment amended by the insertion, after the words "residence is provided". of the following-

"but not including any lump sum payment or gratuity paid or granted upon the retirement or termination of employment of the employee".

7. Subsection (9) of section 11 of the principal Ordinance is Amendment repealed and replaced by the following-

*(9) For the purposes of this section, income accrues to a person when he becomes entitled to claim payment thereof;

of section 11.