(b) 因該債務票據的出售或其他處置或到期被贖回或於出示時被贖回 而獲得的收益或利潤的，則就該等款項的應評稅利潤按附表1或附表8(視 屬何情況而定)指明的稅率的一半根據本部予以課稅。
" (b) any gain or profit on the sale or other disposal or on the redemption on maturity or presentment of the debt instrument, are chargeable to tax under this Part at one-half of the rate specified in Schedule 1 or Schedule 8, as the case may be. "
(a) 關乎一項債務發行，而所發行的票據全數由金融管理專員所營辦 的債務工具中央結算系統託管和結算；
(a) is in respect of a debt issue which in its entirety has been lodged with and cleared by the Central Moneymarket Unit operated by the Monetary Authority;
(b) 除第(5)款另有規定外，在所有有關時間具有獲金融管理專員承認 的信貸評級機構所給予的並可獲金融管理專員接受的信貸評級；
" (b) subject to subsection (5), is issued by a person and has at all relevant times a credit rating acceptable to the Monetary Authority from a credit rating agency recognized by the Monetary Authority; "
(e) 是在香港向公眾發行的；
(e) is issued to the public in Hong Kong;
(f) 屬無紙票據而如其為有形體的，即會按本款的條款符合資格；
" (f) if it is a scripless instrument, it is one that would qualify in the terms of this subsection if it were in a physical form; "
(g) 在本條生效日期當日或之後發行。
(g) is issued on or after the commencement of this section.
(5) 就第(4)款中“債務票據”的定義而言，財政司可藉命令─
" (5) For the purposes of the definition of ""debt instrument"" in subsection (4), the Financial Secretary may by order- "
(a) 宣布關於第(4)(b)款所述的信貸評級的條文並不就由該命令指明 的人所發行的債務票據而適用；
(a) declare that the provisions relating to a credit rating mentioned in subsection (4)(b) do not apply;
(b) 就由該命令指明的人所發行的債務票據釐定一個與第(4)(d)款所 述的款額不同的最低面額。
" (b) fix an amount of minimum denomination different from the amount mentioned in subsection (4)(d), in respect of a debt instrument issued by such person as may be specified in the order. "
(1) 為本部的施行，任何法團的應評稅利潤中第23A(2)條所指的由該 法團以專業再保險人身分得自離岸風險的再保險業務的應評稅利潤，在符 合第(2)款的規定下，按附表8指明的稅率的一半根據本部予以課稅。
(2) (a) Subsection (1) shall only apply to a corporation where the corporation has elected in writing that the subsection shall so apply to it.
(2) (a) 第(1)款只在法團以書面選擇該款對其適用時，方適用於該法 團。
" (1) For the purposes of this Ordinance, the sums described in the following paragraphs shall be deemed to be receipts arising in or derived from Hong Kong from a trade, profession or business carried on in Hong Kong- "
(1) 為施行本條例，以下各段所描述的款項須被當作是因在香港經營 某行業﹑專業或業務而於香港產生或得自香港的收入─
" (d) sums received by or accrued to a person by way of hire, rental or similar charges for the use of movable property in Hong Kong or the right to use movable property in Hong Kong; "
" (1) For the purposes of this Part, the assessable profits of a corporation, to the extent that they are the assessable profits of the corporation derived from the business of reinsurance of offshore risks as a professional reinsurer within the meaning oon;行政监察法e110 2. (b) 任何人因有人在香港使用或有權使用任何專利權﹑設計﹑商標﹑ 版權物料﹑秘密工序或方程式或其他相類似性質的財產，或因傳授或承諾 傳授某些直接或間接與在香港使用該等專利﹑設計﹑商標﹑版權物料﹑秘 密工序或方程式或其他財產有關的知識而收取或應累算的款項，而該款項 根據本部其他條文是無須課稅者；
(i) the moneys laid out for the acquisition of the certificate or bill were made available outside Hong Kong; or
(d) 任何人因有人在香港使用或有權使用任何動產而收取或應累算的 租賃費﹑租金或相類似收費的款項；
" (ii) the sale, disposal or redemption is effected outside Hong Kong; and (Added 19 of 1986 s. 2.
Amended 28 of 1987 s. 3) "
" (b) sums, not otherwise chargeable to tax under this Part, received by or accrued to a person for the use of or right to use in Hong Kong a patent, design, trademark, copyright material or secret process or formula or other property of a similar nature,on;行政监察法e110 3. (g) 任何在香港經營某行業﹑專業或業務而並非法團的人，以得自香 港的利息形式而收取或應累算的款項，而該利息是就該行業﹑專業或業務 的資金而得者； (由1986年第19號第2條代替。由1989年第17號第4條修 訂)
" (m) sums received or receivable by a person as consideration in respect of the transfer of a right to receive income, as provided for in section 15A. (Added 28 of 1987 s. 3) "
" (g) sums received by or accrued to a person, other than a corporation, carrying on a trade, profession or business in Hong Kong by way of interest derived from Hong Kong which interest is in respect of the funds of the trade, profession or business; (Reon;行政监察法e110 4. (h) 任何人因獲退還其以僱主身分向任何認可職業退休計劃所作的供 款而收取或應累算的款項，但該等款項中僅以該人在根據本部被確定應評 稅利潤時容許予以扣除的款額為限； (由1993年第76號第5條修訂)
(a) a right to receive income from property is transferred by a person to another person; and
" (h) sums received by or accrued to a person by way of refund to that person of a contribution made by him as employer to a recognized occupational retirement scheme, but to the extent only that such sums were allowed as deductions in ascertaining the ason;行政监察法e110 5. (i) 任何財務機構以利息形式而收取或應累算的款項，而該利息是透 過或由於該財務機構在香港經營其業務而產生，並根據本部其他條文是無 須課稅者，儘管憑以收取或應累算該利息的款項是在香港以外地方獲提供 的； (由1978年第73號第3條增補)
" (b) consideration has been received or is receivable in respect of the transfer, "
" (i) sums, not otherwise chargeable to tax under this Part, received by or accrued to a financial institution by way of interest which arises through or from the carrying on by the financial institution of its business in Hong Kong, notwithstanding that on;行政监察法e110 6. (j) 在香港經營某行業﹑專業或業務的任何法團，以於香港產生或得 自香港的收益或利潤形式而收取或應累算的款項，而該等收益或利潤是因 存款證或匯票的出售或其他處置或到期被贖回或於出示時被贖回而得者； (由1986年第19號第2條代替)
" (2) The reference in subsection (1) to the amount of consideration shall, in the case where consideration is paid or given otherwise than in cash, be construed as a reference to the money value of the consideration. "
" (j) sums received by or accrued to a corporation carrying on a trade, profession or business in Hong Kong by way of gains or profits arising in or derived from Hong Kong from the sale or other disposal or on the redemption on maturity or presentment of on;行政监察法e110 7. (k) 在香港經營某行業﹑專業或業務而並非法團的任何人，以於香港 產生或得自香港的收益或利潤形式而收取或應累算的款項，而該等收益或 利潤是因存款證或匯票的出售或其他處置或到期被贖回或於出示時被贖回 而得，且是就該行業﹑專業或業務的資金而得者； (由1986年第19號第2 條代替 由1987年第28號第3條修訂；由1989年第17號第4條修訂)
" ""right to receive income from property"" (從財產收取入息的 權利) means a right to have income that will or may be derived from property paid to, or applied or accumulated for the benefit of, the person owning the right. "
" (k) sums received by or accrued to a person, other than a corporation, carrying on a trade, profession or business in Hong Kong by way of gains or profits arising in or derived from Hong Kong from the sale or other disposal or on the redemption on maturon;行政监察法e110 8. (l) 任何財務機構以收益或利潤形式而收取或應累算的款項，而該收 益或利潤是透過或由於該財務機構在香港經營其業務而產生，且是因存款 證或票的出售或其他處置或到期被贖回或於出示時被贖回而得，並根據本 部其他條文是無須課稅者，儘管─
(a) in the case of any such trading stock-
(i) 用於取得該存款證或匯票的款項是在香港以外地方獲提供的；或
" (b) in the case of any other such trading stock, the value thereof shall be taken to be the amount which it would have realized if it had been sold in the open market at the date of cessation. "
(ii) 該項出售﹑處置或贖回是在香港以外地方實行的；及 (由1986 年第19號第2條增補。由1987年第28號第3條修訂)
" (a) in relation to a stock borrowing under a stock borrowing and lending agreement, the borrower has used the borrowed stock obtained from a lender for one or more than one specified purpose and has effected a stock return; "
(m) 任何人按第15A條的規定而轉讓其收取入息的權利，因而已收取或 可收取作為代價的款項。 (由1987年第28號第3條增補)
" (c) the lender does not dispose of, whether by transfer, declaration of trust or otherwise, the right to receive any part of the total consideration payable or to be given by the borrower under the stock borrowing and lending agreement; "
" (l) sums, not otherwise chargeable to tax under this Part, received by or accrued to a financial institution by way of gains or profits arising through or from the carrying on by the financial institution of its business in Hong Kong from the sale or oton;行政监察法e110 9. (2) 凡為本部的施行而確定在香港經營的某行業﹑專業或業務的利潤 時，如已容許就該行業﹑專業或業務所招致的任何債項作出扣除，則在日 後就該債項獲全部或局部解除責任時，獲解除責任所涉的款額須被當作是 在解除責任生效時該行業﹑專業或業務於香港產生或得自香港的收入。
(d) both the borrower and the lender were dealing with each other at arm's length in relation to the stock borrowing and the stock return; and