582163-1940-Ordinances-passed-and-assented-to--Tra — Page 13

902

THE HONG KONG GOVERNMENT GAZETTE, JUNE 21, 1940.

HONG KONG.

No. 19 of 1940.

I assent.

N. L. SMITH,

L. S.

Officer Administering the Government,

21st June, 1940.

Short title

Application

& inter- pretation.

cf. Ord. No. 44 of 1939, s. 2.

Assessor

to issue certificates

of fair rent.

ef. Ord.

No. 44

of 1939, s 6.

An Ordinance to Prevent the Passing On of War Property

Tax.

21st June, 1940.]

BE it enacted by the Governor of Hong Kong, with the advice and consent of the Legislative Council thereof, as follows:-

1. This Ordinance may be cited as The Prevention of Passing On of War Property Tax Ordinance, 1940.

2. (1) In this Ordinance-----

.......

(a) ** Landlord " and "tenant include any person from time to time deriving title under the original landlord or

tenant.

(b) “Landlord” also includes in relation to any tene- ment any person, other than the tenant, who is or would be entitled to possession of the tenement.

y

(c) "Tenant and “tenancy " include sub-tenant and sub-tenancy.

(d) Tenement means any land with or without build- ings, which is held or occupied as a distinct or separate holding or tenancy, including a bed-space so held or occupied.

(e) The Assessor means the Assessor appointed by the Governor under Section 3 of the Rating Ordinance, 1901.

(2) This Ordinance shall not apply to the New Territories except New Kowloon,

3. (1) In respect of any tenement to which this Ordin- ance applies, a landlord or tenant may apply to the Assessor for a certifiente under his hand stating what, in his opinion. is the fair and reasonable rent of such tenement, after faking into account that any property tax imposed by section 5 of the War Revenue Ordinance. 1910, shall be borne by the

owner,