581692-1940-Compensation-Defence-Regulations-1940 — Page 4

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Compen sation in

respect of the doing of work ou land.

THE HONG KONG GOVERNMENT GAZETTE, MAY 10, 1940.

to occupy the land but for the fact that possession thereof is retained in the exercise of such powers; but this paragraph shall not operate so as to require the making of payments at intervals of less than three months.

For the purposes of the enactments relating to war tax and the enactments relating to land tax, and in particular for the purposes of such of those enactments as relate to the deduction of tax from rent, any compensation under the said sub-paragraph (a) shall be deemed to be rent payable for the land, the Crown shall be deemed to pay it as tenant occupier, and the person receiving it shall be deemed to receive it as landlord.

(3) Any compensation under sub-paragraph (b) of para- graph (1) shall accrue due at the end of the period for which possession of the land is retained in the exercise of emergency powers, and shall be paid to the person who is then the owner of the land.

(4) Any compensation under sub-paragraph (c) of para- graph (1) shall accrue due at the time when possession of the land is taken in the exercise of emergency powers, and shall be paid to the person who, immediately before that time, was the occupier of the land.

(5) Any compensation under sub-paragraph (d) of para- graph (1) shall acerne due at the time when the expenses in respect of which the compensation is payable are incurred, and shall be paid to the person by whom or on whose behalf those expenses were incurred.

5.--(1) Compensation under these regulations in respect of the doing of any work on any land shall be payable only if the annual value of the land is diminished by reason of the doing of the work.

(2) The compensation payable under these regulations in respect of the doing of any work on any land shall, in the first instance, be a sum calculated by reference to the diminution of the annual value of the land ascribable to the doing of the work, and shall be paid in instalments, quarterly in arrear, to the person who for the time being is entitled to Occupy the land.

Any compensation under this paragraph shall be considered as accruing due from day to day, and shall be apportionable in respect of time accordingly.

(3) If, at any time after compensation under paragraph (1) has become payable by reason of the doing of any work on any land, a person acting on behalf of the Governor

(a) causes the land to be restored, as far as practicable, to the condition in which it would be but for the doing of the work, or

(b) serves on the person for the time being entitled to occupy the land a written notice of intention to discharge the liability for the compensation by making, not earlier than a date specified in the notice, payment of a lump sum in accordance with the following provisions of this paragraph, the period in respect of which compensation is payable under paragraph (2) by reason of the doing of the work shall end with the date immediately preceding the date on which the

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