CO129-592-22 Future policy- Emergency Rates Proclamation 1-8-1945 - 31-8-1945 — Page 15

Refund of rates.

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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