|
Chapter: | 112 | Title: | INLAND REVENUE ORDINANCE | Gazette Number: | |
| Section: | 7A | Heading: | Interpretation | Version Date: | 30/06/1997 |
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)