Chapter:	112	Title:	Inland Revenue Ordinance	Gazette Number:	E.R. 1 of 2012
Section:	16H	Heading:	Definitions and general provisions applicable to this section and sections 16I, 16J and 16K	Version Date:	09/02/2012

(1) In this section and sections 16I, 16J and 16K—
building or structure (建築物或構築物) means—

(a) any commercial building or structure as defined in section 40(1); or
(b) any industrial building or structure as defined in section 40(1);

(a) means any vehicle that is specified in Part 3 of Schedule 17; but
(b) does not include any vehicle in which any person holds rights as a lessee under a lease; (Added 10 of 2010 s. 3)

(a) any environmental protection machinery;
(b) any environmental protection installation; or
(c) any environment-friendly vehicle; (Replaced 10 of 2010 s. 3)

(a) means any machinery or plant that is specified in Part 1 of Schedule 17; but
(b) does not include any machinery or plant in which any person holds rights as a lessee under a lease;

(a) if section 16I(4) does not apply, the proceeds of sale of the facility; or
(b) if section 16I(4) applies, such part of the proceeds of sale of the facility as is proportionate to the extent to which the deduction has been allowed;

(a) means any capital expenditure incurred on—
(i) the provision of any environmental protection machinery or environment-friendly vehicle; or (Amended 10 of 2010 s. 3)
(ii) the construction of any environmental protection installation; but
(b) does not include—
(i) any capital expenditure that may be deducted under any other section of this Part; or
(ii) any capital expenditure incurred under a hire-purchase agreement;

(a) if section 16I(4) does not apply, the amount of specified capital expenditure incurred in relation to the installation that is still unallowed as at the time of the sale; or
(b) if section 16I(4) applies, such part of the amount referred to in paragraph (a) as is proportionate to the extent to which the deduction has been allowed.

(a) a reference to capital expenditure incurred on the provision of any environmental protection machinery or any machinery or plant includes capital expenditure incurred on alterations to an existing building incidental to the installation of that environmental protection machinery or that machinery or plant, as the case may be; and
(b) a reference to capital expenditure incurred on the construction of any environmental protection installation or any building or structure does not include any expenditure incurred on the acquisition of, or of rights in or over, any land.