| 1. | 2 . rating ordinance
2 .差饷条例 |
| 2. | The dwelling is a separate rateable unit under the rating ordinance , i . e . it is situated in hong kong
该住宅是根据《差饷条例》作个别评估应课差饷租值的单位，即该住宅必须在 |
| 3. | With effect from 1 april 1997 , the amount prescribed for the purposes of section 36 of the rating ordinance is 3 , 000
由1997年4月1日起，就差饷条例第36 1 l条而订明的款额为3 , 000 。 |
| 4. | With effect from 1 april 1997 , the percentage prescribed for the purposes of section 18 of the rating ordinance is in respect of every tenement -
由1997年4月1日起，就差饷条例第18 1条而订明的百分率如以下所列 |
| 5. | The definition of dwelling in the inland revenue ordinance is a rateable unit under the rating ordinance , that is , the dwelling must be situated in hong kong
税务条例内住宅一词的定义是指根据差饷条例应课差饷的单位，即该住宅必须位于香港。 |
| 6. | Not deductible . the definition of dwelling in the inland revenue ordinance is a rateable unit under the rating ordinance , that is , the dwelling must be situated in hong kong
《税务条例》内住宅一词的定义是指根据《差饷条例》应课差饷的单位，即该住宅必须位于香港。 |
| 7. | This new provision will apply initially to specified provisions of the landlord and tenant ( consolidation ) ordinance , the rating ordinance and the government rent ( assessment and collection ) ordinance
这项新安排初步适用于《业主与租客（综合）条例》 、 《差饷条例》及《地租（评估及徵收）条例》内一些指明的条文。 |
| 8. | The making of proposals and objections against rates and government rent assessment by ratepayers and rentpayers to the rating and valuation department under the rating ordinance and the government rent assessment and collection ordinance respectively
差饷缴纳人及地租缴纳人根据差饷条例及地租评估及徵收条例就差饷物业估价署所作的差饷及地租评估提出建议或反对 |
| 9. | The commissioner of rating and valuation is empowered to collect by requisition rental particulars for the purpose of carrying out the provisions of the rating ordinance , the government rent assessment and collection ordinance and the landlord and tenant consolidation ordinance
差饷物业估价署署长获赋权为施行差饷条例地租评估及徵收条例及业主与租客综合条例的条文，要求收集租务详情。 |
| 10. | Prior to the enactment of the inland revenue amendment ordinance 2004 on 25 june 2004 , home loan interest paid for the acquisition of car parking space is deductible only if the car parking space is valued together with the dwelling acquired as a single tenement under the rating ordinance
在2004年税务修订条例于2004年6月25日生效前，只有购买可和住宅一起根据差饷条例作为单一物业一并估价的车位所招致的利息，始可获扣除。 |
