TNAG-0809-FCO40-1014-Legislation-for-Crown-lands-in-Hong-Kong-1978 — Page 200

3

granted under the principal Ordinance, which is 3 per cent of the rateable value at the relevant day, within the meaning of the Ordinance— (a) interim valuations of tenements comprised in the lot or section are to be substituted for existing rateable values or previous interim valuations of those tenements, and added to the rate- able value of the lot or section where there are no such existing values or previous valuations (the new subsection (3) in clause 2(6) effects this); and

(b) that notwithstanding (a), the existing rateable value of the lot or section cannot be reduced by interim valuations of tenements comprised in the lot or section (the proviso to subsection (3) in clause 2(b) effects this).

2. Clauses 2(a), 2(c) and 3(a) make minor amendments to the language of the provisions amended without altering their effect.

3. Clause 3(b) provides in effect that where an occupier or agent pays the new Crown rent on a tenement in pursuance of a demand under section 13 of the principal Ordinance, he may recover it from the owners of the tenement, by deduction from rent if he so chooses, instead of recovering it, as he is at present empowered to do, from the owners of the lot or section, which could include the owners of the other tene- ments in the lot or section.

G. C. THORNTON,

Attorney General (Acting).

一九七八年官契(修訂)法案

摘要說明

本法案旨在將原有條例第九條之意義澄清,以便明確規定:在原有條例

之意義範圍內,凡根據該條例發出新官契所批之地段或部份地段之新地稅,即在有 關日期之應課差餉租值之百分之三,其釐訂辦法如下一

(甲) 以該地段或部份地段所建產業之臨時估價取代該產業之現行應課差餉租 或前次估價。如無上述之現行應課差餉租值或前次估價,則按上述之 臨時估價再加上該地段或部份地段之應課差餉租值(法案第二條(b)款內 之新訂第(3)款將此項規定實施);及

(乙) 縱使(甲)項已有規定,該地段或部份地段之現行應課差餉租值,不得受 該地段或部份地段所建產業之臨時估價所影響而有所減(法案第二條 (b)款內之第(3)款但書將此項規定實施)。

二、 法案第二條(a)款、第二條(c)款及第三條(a)款將業經修訂之條文之用語作 輕微修改,但不損減其效力。

三、 法案第三條(b)款實際上規定:如住客或代理人接獲根據原有條例第十三 條所發之通知書而繳納某一產業之新地稅,則可向該產業之業主收回所繳款額。該 等人士,可選擇從租金扣除該款項,而不必按照現時法例所賦之權力,向該地段或 部份地段之業主追討。蓋該等業主,可包括該地段或部份地段之其他產業之業主在 內。

律政司(署理) 方棟