124
CAP. 112]
Inland Revenue
[1989 Ed.
expiry of 1 year from such date of death, or 1 year from the date of filing any affidavit required under the Estate Duty Ordinance (Cap. 111), whichever is the later. (Amended 26 of 1969 s. 30)
55. (Repealed 49 of 1956 s. 39)
56. Precedent partner to act on behalf of partnership
(1) Wherever 2 or more persons in partnership act as agents, or are employers, or are persons in receipt of profits or act in any other capacity whatever, either on behalf of themselves or of any other person, the precedent partner of such partnership shall be answerable for doing all such acts, matters and things as would be required to be done under the provisions of this Ordinance by an individual acting in such capacity: (Amended 49 of 1956 s. 40)
Provided that any person to whom a notice has been given under the provisions of this Ordinance as precedent partner of a partnership shall be deemed to be the precedent partner thereof unless he proves that he is not a partner in such partnership, or that some other person resident in Hong Kong is the precedent partner thereof. (Amended 7 of 1986 s. 12)
(2) Where 2 or more persons who are not in partnership act jointly in any capacity mentioned in subsection (1), they shall be jointly and severally answerable for doing all such acts, matters, and things as would be required to be done under the provisions of this Ordinance by an individual acting in such capacity.
56A. Joint owners and co-owners
(1) Where 2 or more persons are joint owners or owners in common of any land or buildings or land and buildings, any of those persons appearing from any deed, conveyance, will, judgment or other instrument in writing registered in the Land Office under the Land Registration Ordinance (Cap. 128) to be such an owner shall be answerable for doing all such acts, matters and things as would be required to be done under the provisions of this Ordinance by a sole owner.
(2) Nothing in subsection (1) shall relieve any person of any obligation under this Ordinance or affect any right and obligation of joint owners or owners in common as between themselves.
(3) Where any person pays property tax under subsection (1) and that person is not, apart from that subsection, liable to that tax or part of it, that person may recover from any other person that tax or part of it to which that other person, apart from that subsection, is liable under this Ordinance.
(Added 8 of 1983 s. 16)
1
Page 125
Page 126
124
CAP. 112]
Inland Revenue
[1989 Ed.
expiry of 1 year from such date of death, or 1 year from the date of filing any affidavit required under the Estate Duty Ordinance (Cap. 111), whichever is the later. (Amended 26 of 1969 s. 30)
55. (Repealed 49 of 1956 s. 39)
56. Precedent partner to act on behalf of partnership
(1) Wherever 2 or more persons in partnership act as agents, or are employers, or are persons in receipt of profits or act in any other capacity whatever, either on behalf of themselves or of any other person, the precedent partner of such partnership shall be answerable for doing all such acts, matters and things as would be required to be done under the provisions of this Ordinance by an individual acting in such capacity: (Amended 49 of 1956 s. 40)
Provided that any person to whom a notice has been given under the provisions of this Ordinance as precedent partner of a partnership shall be deemed to be the precedent partner thereof unless he proves that he is not a partner in such partnership, or that some other person resident in Hong Kong is the precedent partner thereof. (Amended 7 of 1986 s. 12)
(2) Where 2 or more persons who are not in partnership act jointly in any capacity mentioned in subsection (1), they shall be jointly and severally answerable for doing all such acts, matters, and things as would be required to be done under the provisions of this Ordinance by an individual acting in such capacity.
56A. Joint owners and co-owners
(1) Where 2 or more persons are joint owners or owners in common of any land or buildings or land and buildings, any of those persons appearing from any deed, conveyance, will, judgment or other instrument in writing registered in the Land Office under the Land Registration Ordinance (Cap. 128) to be such an owner shall be answerable for doing all such acts, matters and things as would be required to be done under the provisions of this Ordinance by a sole owner.
(2) Nothing in subsection (1) shall relieve any person of any obligation under this Ordinance or affect any right and obligation of joint owners or owners in common as between themselves.
(3) Where any person pays property tax under subsection (1) and that person is not, apart from that subsection, liable to that tax or part of it, that person may recover from any other person that tax or part of it to which that other person, apart from that subsection, is liable under this Ordinance.
( Added 8 of 1983 s. 16)
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Page 125Page 126
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