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[接上页] (3) (a) Where after the commencement of the Crown Leases (Amendment) Ordinance 1978 (56 of 1978) or the relevant day, whichever is the later, an interim valuation is made by the Commissioner under the Rating Ordinance (Cap 116) of any tenement comprised wholly or partly in a lot or section held under a new Government lease consequent upon the redevelopment of the lot or section, then with effect from the first day of the month following that in which the interim valuation becomes effective under the Rating Ordinance (Cap 116) or the relevant day, whichever is the later, and notwithstanding subsection (2), the rateable value of the lot or section for the purposes of this section is the aggregate of- (Amended 29 of 1998 s. 21) (i) the rateable value of the lot or section as last ascertained under this section; and (ii) the interim valuation, less that portion, if any, of the rateable value under sub-paragraph (i) attributable to a tenement or part of a tenement included in or replaced by the tenement to which the interim valuation relates: Provided that this subsection shall not apply to any lot or section if its effect would be to reduce the rateable value of that lot or section to less than it would have been had the interim valuation not been made. (b) For the purposes of paragraph (a) "redevelopment" (重建) in relation to a lot or section means the construction wholly or partly on the lot or section of a new building. (Replaced 56 of 1978 s. 2)(3A) For the purposes of subsections (2) and (3), a tenement shall be deemed to be comprised partly in a lot or section if the building in which it is contained stands partly on the lot or section; and where a tenement is so deemed to be comprised partly in a lot or section, there shall be included for the purpose of determining the rateable value of the lot or section only that proportion of the rateable value in the list declared under section 13 of the Rating Ordinance (Cap 116) or the interim valuation of the tenement as the area of the lot or section bears to the area of all the lots or sections on which the building stands. (Added 56 of 1978 s. 2) (4) The reference in this Ordinance to the rateable value of a tenement as set out on the relevant day in the list declared under section 13 of the Rating Ordinance (Cap 116) includes a reference to the rateable value of any tenement ascertained pursuant to subsection (6) and the rateable value provided for by subsection (7). (5) The reference in this Ordinance to the rateable value or the interim valuation of a tenement made by the Commissioner under the Rating Ordinance (Cap 116) is, in a case where such rateable value or such interim valuation is varied on appeal under section 42 of that Ordinance, a reference to such rateable value or such interim valuation as so varied. (6) Where no rateable value of a tenement has been ascertained under the Rating Ordinance (Cap 116) whether by reason of the exemption of such tenement from assessment to rates or otherwise, the Commissioner shall if required by the Director ascertain the rateable value thereof as if the same were assessable to rates under that Ordinance. (7) Where on the relevant day no rates are payable under the Rating Ordinance (Cap 116) in relation to a tenement, otherwise than by reason of any exemption under section 36 of that Ordinance, the rateable value for the purposes of this section, of the lot or section comprising such tenement shall be- (Amended 56 of 1978 s. 2) (a) the rateable value of the tenement of which the land comprised in such lot or section formed part as last ascertained by the Commissioner for rating purposes; or (b) the aggregate of the rateable values of- (i) such tenements; or (ii) the tenements which included any interest in such land;or (iii) both the tenements referred to in sub-paragraph (i) and those referred to in sub-paragraph (ii), as last ascertained by the Commissioner for rating purposes.(8) There shall be added to the new Government rent determined in accordance with subsection (1) such amount as may be necessary to make the same an even number of dollars. (Amended 29 of 1998 s. 21) (9) Where the person or all of the persons, if more than one, entitled to exercise the right of renewal contained in a renewable Government lease paid or agreed in writing with the Director to pay the new Government rent of a lot or section in an amount exceeding that which is specified in subsection (1) the new Government rent of the lot or section shall be- (Amended 29 of 1998 s. 21) (a) for the period from the expiration of the renewable Government lease to the 30 June 1973 the amount so paid or agreed to be paid; and (b) for the period from the 1 July 1973 to the expiration of the term of the new Government lease the amount specified in subsection (1). (Amended 29 of 1998 s. 21; 3 of 2000 s. 3) Cap 40 s 10 New Government rent to be noted in register in Land Registry (1) As soon as practicable after a new Government lease of a lot or section is deemed to be granted under this Ordinance- |