305474-1941-War-Revenue-Ord--1941-Rules-I---II-made-by-the-Board-under-the — Page 1

THE HONG KONG GOVERNMENT SEITE, SEPTEMBER 19, 1941. 1393

No. 1120.

Hong Kong.

ORDINANCE No. 13 of 1941. (WAR REVENUE),

In exercise of the powers conferred by section 70 (1) of the War Revenue Ordinance, 1941, the Board of War Taxation makes the following rules :-

Rule I.

The following scale of depreciation is prescribed.

General rate, where no special

rate is prescribed

71% Written down value.

Air-Conditioning Plant

15 %

Aircraft

30 %

وو

12

Bar Syphon apparatus

25 %

Bicycles

20 %

Brewing P/M

71%

25

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Boilers

7/12%

Buildings on Prime Cost:

First Class

21%

Less substantial

5%

Wooden Structures

10 %

Cinema and Photographic

Processing Equipment

Copper Stills-Distillery

Concrete Pipe Moulds

15 % Written down value,

123%

121%

Fixtures

10 %

་་

Foundry Plant

10 %

Furniture

10 %

Grill Equipment

5 %

Iron Safes

5 %

Linotype Machinery

10 %

Lighters

10 %

22

Motor Vehicles

25 %

Motor Launches

15 %

Office Equipment

12 %

Oil Tanks

6%

Pumps and Motors

10 %

"

Pipe Lines

10 %

^

3

Refrigerating Plant

12 %