1987 Ed.]
Rating
[CAP. 116
19
(b) a building is suitable for occupation. (Added, 45 of 1979, s. 4)
(2C) When an interim valuation is made in respect of a tenement that forms the whole or part of a building newly constructed by or on behalf of the Hong Kong Housing Authority for sale as a tenement to be used wholly or primarily for domestic purposes, the interim valuation shall not take effect until--
(a) the first day of the month following the expiration of 3 months from the date of issue of a completion certificate in respect of the tenement; or
(b) the first day of the month following the date upon which the tenement was first occupied,
whichever is the earlier, or on such other date as the Commissioner may, in any particular case, determine. (Added, 33 of 1981, s. 18)
(2D) In subsection (2C), “completion certificate" means a letter, signed by the Director of Housing or by any person authorized by him, certifying that the building is completed. (Added, 33 of 1981, s. 18)
(3) For the purposes of subsection (2)(a), if more than one temporary occupation permit has been issued in respect of a tenement, the periods specified in sub-paragraphs (i) and (ii) thereof shall run from the date of the issue of the first of such permits. (Added, 74 of 1973, s. 2)
29. (1) Subject to subsection (1A), any rates due on an interim valuation shall be payable from-
(a) the date when the valuation became effective; or
(b) 24 months before the date of the issue of the first demand therefor, made in writing by the Collector of Rates on the person liable for payment thereof,
whichever is the later. (Amended, 33 of 1981, s. 19)
(1A) Notwithstanding anything in subsection (1), any rates due on an interim valuation that became effective prior to 1 January 1981 shall be payable-
(a) where the date of the issue of the first demand therefor is prior to 1 January 1982, from--
(i) the date when the valuation became effective; or
(ii) 12 months before the date of the issue of the first demand therefor,
whichever is the later;
(b) where the date of the issue of the first demand therefor is on or after 1 January 1982 and prior to 1 January 1983, from 1 January 1981; or
(c) where the date of the issue of the first demand therefor is on or after 1 January 1983, from 24 months before the date of the issue of the first demand therefor. (Added, 33 of 1981, s. 19)
Payment of rates under an interim valuation.
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1987 Ed.]
Rating
[CAP. 116
19
(b) a building is suitable for occupation. (Added, 45 of 1979,
s. 4)
(2C) When an interim valuation is made in respect of a tenement that forms the whole or part of a building newly construct- ed by or on behalf of the Hong Kong Housing Authority for sale as a tenement to be used wholly or primarily for domestic purposes, the interim valuation shall not take effect until--
(a) the first day of the month following the expiration of 3 months from the date of issue of a completion certificate in respect of the tenement; or
(b) the first day of the month following the date upon which
the tenement was first occupied,
whichever is the earlier, or on such other date as the Commissioner may, in any particular case, determine. (Added, 33 of 1981, s. 18)
(2D) In subsection (2C), “completion certificate" means a letter, signed by the Director of Housing or by any person authorized by him, certifying that the building is completed. ( Added, 33 of 1981, s. 18)
(3) For the purposes of subsection (2)(a), if more than one temporary occupation permit has been issued in respect of a tenement, the periods specified in sub-paragraphs (i) and (ii) thereof shall run from the date of the issue of the first of such permits. (Added, 74 of 1973, s. 2)
29. (1) Subject to subsection (IA), any rates due on an interim valuation shall be payable from-
(a) the date when the valuation became effective; or
(b) 24 months before the date of the issue of the first demand therefor, made in writing by the Collector of Rates on the person liable for payment thereof,
whichever is the later. (Amended, 33 of 1981, s. 19)
(IA) Notwithstanding anything in subsection (1), any rates due on an interim valuation that became effective prior to 1 January 1981 shall be payable-
(a) where the date of the issue of the first demand therefor is
prior to 1 January 1982, from--
(1) the date when the valuation became effective; or (ii) 12 months before the date of the issue of the first demand therefor,
whichever is the later;
later;
(b) where the date of the issue of the first demand therefor is on or after 1 January 1982 and prior to 1 January 1983, from 1 January 1981; or
(c) where the date of the issue of the first demand therefor is on or after 1 January 1983, from 24 months before the date of the issue of the first demand therefor. (Added, 33 of 1981, s. 19)
Payment of rates under an interim valuation.
54/90517
54/92517
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