principal place of residence meaning in English
主要住址；主要居所
Examples
- He will only be allowed deduction of interest paid for acquisition of the dwelling which he regards as his principal place of residence
不可以。他只能获扣除就购买他视为主要居住地方的住宅而缴付的利息。 - Only one of them is entitled to claim deduction of interest paid in respect of the dwelling which they regard as their principal place of residence
不可以。只有他们其中一人具有资格就他们共同视为主要居住地方的住宅申索扣除。 - Each taxpayer is entitled to a home loan interest deduction in any five years of assessment in respect of a property which is used by him her as his her principal place of residence in each year of assessment
每个纳税人可在任何五个课税年度申索居所货款利息扣除，但有关物业在每个扣除利息的课税年度内须用作纳税人的主要居住地方。 - At present , if owners of mortgaged dwellings which are used as their principal place of residence have assessable income in a financial year , they are entitled to claim " home loan interest deductions " in respect of the interest paid on mortgages in that year ; if they have no assessable income , they may nominate their spouses who live in the same dwelling and have assessable income to make such claims
现时，拥有按揭住宅作为主要居所的人士，若在某课税年度内有应课税入息，可就在该年度内支付的按揭贷款利息支出，申索“居所贷款利息扣除”若没有应课税入息，则可提名与其同住并有应课税入息的配偶作出有关申索。