Cap. 116 sub. leg. C

Rating (Effective Date of Interim Valuation) Regulation(Cap. 116, sections 28 and 53)(Enacting provision omitted—E.R. 2 of 2021)[1 August 1995](Format changes—E.R. 2 of 2021) 1. (Omitted as spent—E.R. 2 of 2021) 2. Interpretation In this Regulation, unless the context otherwise requires—building licence (建築許可證) means, in relation to any land the subject of a Government grant, a licence granted to any person by the Government under or by virtue of the Government grant permitting the erection on the land of a building or buildings;certificate of compliance (合格證明書) means, in relation to any land the subject of a Government grant, a document or instrument signed by the Director of Lands or any person authorized by him in that behalf certifying that all the positive obligations imposed on the grantee and his successors and assigns under the Government grant have been complied with to the satisfaction of the Director of Lands or of the person so authorized, as the case may be;effective date (生效日期) has the same meaning as in section 28(1) of the Ordinance; Government grant (政府批地書) means, in relation to any land, any—(a) grant by the Government to any person of the land;(b) agreement for the grant by the Government to any person of the land; (c) lease expressed to be granted for a period of not more than 7 years by the Government to any person of the land;(d) licence issued by the Government for the occupation by any person of the land; or(e) other document or instrument howsoever described under or by virtue of which the Government disposes or agrees to dispose of the land to any person;land (土地) includes a part of any land and any interest in land;restriction on alienation (讓與權的限制) means, in relation to any land the subject of a Government grant, a condition contained in the Government grant restricting the alienation of the land by the grantee and his successors and assigns whether by way of an agreement, an assignment, a lease, a mortgage or otherwise prior to the compliance with the conditions of the Government grant save and except with the consent in writing of the Director of Lands and in accordance with the Government grant. 3. Effective date of interim valuation (1) Subject to subsection (2), the effective date of an interim valuation in respect of a tenement in a newly constructed building shall be—(a) in the case of such a tenement to be used wholly or primarily for domestic purposes, a date 90 days from the date of issue of the document specified in relation to the tenement in section 5; or(b) in the case of any other such tenement—(i) a date 180 days from the date of issue of the document specified in relation to the tenement in section 5; or(ii) the date on which that tenement was first occupied,whichever is the earlier.(2) The effective date of an interim valuation in respect of a tenement in a newly constructed building to which section 5(1)(a) applies and which was first occupied before the earliest issue of the document specified in relation to the tenement in that section shall be the date of such first occupation.(3) Section 71 of the Interpretation and General Clauses Ordinance (Cap. 1) does not apply to the determination of an effective date under this section. (53 of 1997 s. 54) 4. Application of section 3 Section 3 shall not apply as regards any tenement in respect of which the Commissioner has determined an effective date under section 28(1)(c) of the Ordinance. 5. Documents relevant to determination of effective date of interim valuation (1) The following documents are specified for the purposes of section 3—(a) as regards a tenement in a newly constructed building in respect of which a certificate of exemption has been issued under section 4 or 5 of the Buildings Ordinance (Application to the New Territories) Ordinance (Cap. 121), a certificate of compliance, document or instrument signed by the Director of Lands or any person authorized by him in that behalf certifying or stating that—(i) the conditions contained in the building licence or in the Government grant including those relating to the erection of the building, if any, have been complied with; or(ii) the Director of Lands or the person so authorized, as the case may be, has no objection to the building being occupied;(b) as regards a tenement that forms the whole or part of a building newly constructed by or on behalf of the Hong Kong Housing Authority for sale as a tenement to be used wholly or primarily for domestic purposes, a document or instrument signed by the Director of Housing or any person authorized by him in that behalf certifying that the building is completed;(c) as regards a tenement in any other newly constructed building—(i) except as provided in subparagraph (ii), an occupation permit or temporary occupation permit issued under section 21 of the Buildings Ordinance (Cap. 123) and if more than one such permit is issued in respect of the tenement, the earliest such permit so issued; or(ii) if a restriction on alienation is contained in the Government grant in respect of the land on which the building is erected, but subject to subsection (2), a consent in writing signed by the Director of Lands or any person authorized by him in that behalf to the lease of the building or a part or parts thereof which include the tenement or to the assignment of an interest in the land upon which the building has been erected, or a certificate of compliance in respect of the land upon which the building has been erected, whichever is the earliest issued.(2) Subsection (1)(c)(ii) shall not apply if—(a) the consent in writing referred to in that subsection is issued earlier than the occupation permit or temporary occupation permit in respect of the tenement; or(b) either that consent in writing or the certificate of compliance referred to in that subsection is issued subsequent to the first occupation of any tenement within the building,and in any such case, the document specified for the purposes of section 3 shall be the occupation permit or temporary occupation permit, whichever is the earliest issued. 6. Transitional This Regulation shall not apply to a tenement the notice of interim valuation of which was first served under section 26 of the Ordinance before the commencement* of this Regulation. Editorial Note: * Commencement date: 1 August 1995.