Contents of Section

Chapter:

112 Title:INLAND REVENUE ORDINANCEGazette Number:
Section:7AHeading:InterpretationVersion Date:30/06/1997

Caution : This is a past version. See the current version for the latest position.


In this Part-
"buildings" (建築物), except for the purposes of section 5(2), includes any part of a building; (Replaced 35 of 1965 s. 4. Amended 56 of 1993 s. 6)
"land or buildings or land and buildings" (土地或建築物或土地連建築物) includes piers, wharves and other structures;
"occupied" (佔用), in relation to land or buildings or land and buildings, means land or buildings or land and buildings which are being put to beneficial use. (Replaced 76 of 1975 s. 6)

(Added 36 of 1955 s. 9)