| 1. | A second charge , a re - mortgaged loan or an overdraft account
第二按揭重新按揭或透支帐户 |
| 2. | Re - mortgage of dwelling - loan applied wholly for other purposes
住宅重新按揭-贷款全部作其他用途 |
| 3. | Is home loan interest paid on a second charge , a re - mortgaged loan or an overdraft account tax deductible
就第二按揭重新按揭或透支帐户所缴付的居所贷款利息是否可在计算税项时获得扣除？ |
| 4. | Is home loan interest paid on a second charge , a re - mortgaged loan or an overdraft accounts tax deductible
就第二按揭、重新按揭或透支帐户所缴付的居所贷款利息是否可在计算税项时获得扣除？ |
| 5. | Is home loan interest paid on a second charge , a re - mortgaged loan or an overdraft accounts tax deductible
就第二按揭、重新按揭或透支帐户所缴付的居所贷款利息是否可在计算税项时获得扣除？ |
| 6. | On 1 . 4 . 2005 , mr a re - mortgaged the dwelling to a bank to obtain a loan which was applied wholly for investment in securities
2005年4月1日甲先生将该住宅重新按揭予银行以获取一笔贷款全数用以投资证券。 |
| 7. | On 1 . 4 . 1998 , mr a re - mortgaged the dwelling to a bank to obtain a loan which was applied wholly for investment in securities
1998年4月1日，甲先生将该住宅重新按揭予银行，以获取一笔贷款，全数用以投资证券。 |
| 8. | However , if the re - mortgaged loan was used to repay the original loan which was executed for acquisition of his dwelling so as to enjoy a lower interest rate , the portion of loan interest paid , pro - rata to the outstanding balance of the original loan , is tax deductible
不过，如该笔重新按揭贷款是用作付还原来为购买其住宅而取得的贷款，以便享有较低的利率，则他所缴付的贷款利息可参照原来贷款尚欠的馀数按比例在计算税项时获得扣除。 |
| 9. | However , if the re - mortgaged loan was used to repay the original loan which was executed for acquisition of his dwelling so as to enjoy a lower interest rate , the portion of loan interest paid , pro - rata to the outstanding balance of the original loan , is tax deductible
不过，如该笔重新按揭贷款是用作付还原来为购买其住宅而取得的贷款，以便享有较低的利率，则他所缴付的贷款利息可参照原来贷款尚欠的馀数按比例在计算税项时获得扣除。 |
| 10. | If you re - mortgaged the property before the original mortgaged loan was fully repaid and you used the money borrowed under the re - mortgaged loan to repay the original loan e . g . , you re - mortgaged in order to enjoy a lower rate of interest offered by another lending institution , the assessor must be informed of the amount of the re - mortgaged loan as well as the balance of the original loan that was repaid
如在上述按揭贷款未清还的情况下，你再次按揭贷款用作清还原来的按揭贷款例如重新按揭贷款可令你享有较低的利率，则要视乎你的重新按揭贷款数目，是否超过原来贷款尚欠的馀数。 |
