| 1. | You are the owner of the dwelling either as a sole owner , a joint tenant or a tenant in common
你是该住宅的业主即唯一拥有人联权共有人或分权共有人 |
| 2. | The person is the owner of the dwelling ( either as a sole owner , a joint tenant or a tenant in common )
该人士是该住宅的业主（即唯一拥有人、联权共有人或分权共有人） ； |
| 3. | Mr a and mr b are joint owners of their dwelling which was exclusively used as their place of residence throughout 2005 06
甲先生和乙先生为其住宅的联权共有人该住宅于整个2005 06年度全部用作他们的居住地方。 |
| 4. | Mr a and mr b are joint owners of their dwelling which was exclusively used as their place of residence throughout 199899
甲先生和乙先生为其住宅的联权共有人，该住宅于整个199899年度全部用作他们的居住地方。 |
| 5. | Dwelling owned by joint tenants - mortgage loan executed in joint tenants names - exclusively used by the joint tenants as residence
住宅由联权共有人拥有-以联权共有人名义获得按揭贷款并全部用作联权共有人的居住地方 |
| 6. | Is 90 , 000 each . a deduction limited to 50 , 000 is allowed to mr a and mr b each , which is the maximum allowable deduction in proportion to the number of the joint tenants - sections 26e and 26e
甲先生和乙先生每人可获扣除的款额只限50 , 000即根据联权共有人的人数按比例容许作出的最高扣除额-第26e 2 b i和26e 2 c i条。 |
| 7. | If you are a joint tenant or tenant in common of the dwelling , the home loan interest is regarded as having been paid by the joint tenants each in proportion to the number of joint tenants , or by the tenants in common each in proportion to his or her share of ownership in the dwelling
若你是该住宅的联权共有人或分权共有人有关的居所贷款利息须视为由各联权共有人以人数按比例缴付或视为由各分权共有人以所占拥有权按比例缴付而你所得的扣除额须以上述方式计算。 |
| 8. | If the person is a joint tenant or tenant in common of the dwelling , the home loan interest is regarded as having been paid by the joint tenants each in proportion to the number of joint tenants , or by the tenants in common each in proportion to his or her share of ownership in the dwelling
若该人士是该住宅的联权共有人或分权共有人，有关的居所贷款利息须视为由各联权共有人以人数按比例缴付，或视为由各分权共有人以所占拥有权按比例缴付，而该人士所得的扣除额须以上述方式计算。 |
