(a) 該乘客持有該次航程的乘客機票，但機票上並無指明以香港為起 點或終點；或
(a) whose passenger tickets in respect of the flight do not specify Hong Kong as the place of departure or as the place of destination; or
(i) 乘坐任何飛機擁有人所擁有的飛機前來香港，並乘坐該飛機或屬 相同擁有權的任何其他飛機離開香港；及
(i) travel to Hong Kong in any aircraft owned by an owner of aircraft and leave Hong Kong in that or any other aircraft in the same ownership; and
(ii) 在前來香港及抵達後不超過 24 小時便離開香港前往其起點以外 的目的地；
" (ii) not more than 24 hours after travelling to an arriving at Hong Kong, leave Hong Kong for a destination other than the one from which they had travelled; "
“永久機構”(permanent establishment) 指分支機構﹑管理機構或 其他營業地點，但不包括任何代理機構，除非該代理人有代其委託人進行 合約洽談及訂立合約的一般權能，並習慣上行使此等權能；
" ""permanent establishment"" (永久機構) means a branch, management or other place of business, but does not include an agency unless the agent has, and habitually exercises, a general authority to negotiate and conclude contracts on behalf of his principal; "
“郵政局交接清單”(post office delivery bill) 就郵件運載而言 ，指某份文件(不論稱為“AV7 路單”或其他名稱)，而該文件上並非將香 港或香港郵政總局描述為該等郵件的原寄郵局或目的地郵局者；
" ""post office delivery bill"" (郵政局交接清單), in relation to the carriage of mails, means any document (whether referred to as an ""AV7 bill"" or otherwise) which does not describe Hong Kong, or the General Post Office of Hong Kong, as the office of origin or the office of destination in respect of those mails; "
“有關運載”(relevant carriage) 就飛機而言，指以空運運載乘客 或貨品或乘客與貨品(視屬何情況而定)，但並不包括過境貨品的運載；
" ""relevant carriage"" (有關運載), in relation to an aircraft, means the carriage by air of passengers or goods, or both passengers and goods, as the case may be, but does not include the carriage of goods in transit; "
“有關的租機費”(relevant charter hire) 指租機費，但可歸 因於 根據本條被當作在香港以飛機擁有人身分經營業務的人在香港以外地方營 辦的永久機構所得的租機費除外，且不包括─
" ""relevant charter hire"" (有關的租機費) means charter hire other than charter hire attributable to a permanent establishment maintained outside Hong Kong by a person deemed to be carrying on a business as an owner of aircraft in Hong Kong under this section, but does not include- "
(a) 在香港以內任何機坪或飛機場之間飛行的飛機營運而得的租機費 ；或
(a) charter hire in respect of the operation of an aircraft flying between aerodromes or airports within Hong Kong; or
(b) 在香港以內任何機坪或飛機場與澳門以內任何機坪或飛機場之間 飛行的飛機營運而得的 租機費；
(b) charter hire in respect of the operation of an aircraft flying between any aerodrome or airport within Hong Kong and any aerodrome or airport within Macau;
(iii) 在香港以內任何機坪或飛機場之間飛行的飛機營運而得的租機 費；
(iii) any charter hire in respect of the operation of an aircraft flying between aerodromes or airports within Hong Kong;
(b) 得自﹑可歸因於或就任何在香港以內任何機坪或飛機場與澳門以 內任何機坪或飛機場之 間飛行的飛機營運而得的租機費的一半；
" (b) one half of any sums derived from, attributable to, or in respect of, any charter hire in respect of the operation of an aircraft flying between any aerodrome or airport within Hong Kong and any aerodrome or airport within Macau; "
“裝運”(shipped) 就乘客而言，指登機；
" ""shipped"" (裝運), in the case of passengers, means embarked; "
“在安排地區裝運的”(shipped in an arrangement territory) 就 有關運載的裝運而言，指在安排地區以內在任何機坪或 飛機場裝運上飛 機； (由1996年第19號第7條增補)
" ""shipped in an arrangement territory"" (在安排地區裝運的), in relation to the shipment of relevant carriage, means shipped aboard an aircraft at any aerodrome or airport within an arrangement territory; (Added 19 of 1996 s. 7) "
“在香港裝運的”(shipped in Hong Kong) 就有關運載的裝運而言， 指在香港以內任何機坪或飛機場裝運上飛機；
" ""shipped in Hong Kong"" (在香港裝運的), in relation to the shipment of relevant carriage, means shipped aboard an aircraft at any aerodrome or airport within Hong Kong; "
“總空運入息”(total aircraft income) 就任何評稅基期而言，指 任何人從其以飛機擁有人身分經營的業務中所得的來自世界各地的入息， 而該人在該段期間的帳目亦 顯示該等入息屬上述入息者；
" ""total aircraft income"" (總空運入息), in relation to any basis period, means the worldwide income of a person from the person's business as an owner of aircraft, and indicated as such by that person's accounts for that period. "
“總空運利潤”(total aircraft profits) 就任何評稅基期而言，指 任何人從其以飛機擁有人身分經營的業務中所得的來自世界各地的利潤， 而該人在該段期間的帳目亦 顯示該等利潤屬上述利潤者；
" ""total aircraft profits"" (總空運利潤), in relation to any basis period, means the worldwide profits of a person from the person's business as an owner of aircraft, and indicated as such by that person's accounts for that period. "
(2) 除第(3)及(4)款另有規定外，凡任何人根據本條被當作是在香港 以飛機擁有人身分經營業務，則該人在任何課稅年度從該業務所得的應評 稅利潤，須是符合以下比例的款項︰該筆款項與該人在該課稅年度的評稅 基期內所賺取或應累算的有關款項的總和所構成的比例，須與該人在該課 稅年度評稅基期內的總空運利潤與該人在該評稅基期內所賺取或應累算的 總空運入息的總和所構成的比例相同。
" (2) Subject to subsections (3) and (4), where a person is deemed to be carrying on a business as an owner of aircraft under this section the assessable profits of that person from that business for any year of assessment shall be the sum bearing the same ratio to the aggregate of the relevant sums earned by or accrued to that person during the basis period for that year of assessment as that person's total aircraft profits for the basis period bear to the aggregate of the total aircraft income earned by or accrued to that person during that basis period for that year of assessment. "
(3) 除第(4)款另有規定外，凡評稅主任認為，第(2)款有關計算應評 稅利潤的規定由於任何理由而不能滿意地適用於本條所適用的任何人，則 該人在任何課稅年度的應評稅利潤，可按該人在該課稅年度的評稅基期內 所賺取或應累算的有關款項的總和，以某個公平的百分率而計算。
" (3) Subject to subsection (4), where in the opinion of the assessor the provisions in subsection (2) for computing assessable profits cannot for any reason be satisfactorily applied in the case of a person to whom this section applies, the assessable profits of that person for any year of assessment may instead be computed on a fair percentage of the aggregate of the relevant sums earned by or accrued to that person during the basis period for that year of assessment. "
(4) 即使第70條另有規定，凡任何人在任何課稅年度的應評稅利潤已 按照第(3)款予以計算，則按照本部中有關確定應評稅利潤的規定而計算 的帳目在呈交評稅主任時，該人即有權在該課稅年度結束後2年內任何時 間，選擇按照第(2)款而重新計算其在該年度的應評稅利潤。
" (4) Notwithstanding section 70, where the assessable profits of any person have been computed for any year of assessment in accordance with subsection (3), the person shall, upon the submission to the assessor of accounts computed in accordance with the provisions of this Part relating to the ascertainment of assessable profits, be entitled to elect at any time within 2 years from the end of the year of assessment that his assessable profits for that year be re-computed in accordance with subsection (2). "
(5) 凡局長信納，本條所適用的任何人所擁有的任何飛機在香港以內 任何機坪或飛機場降落乃屬偶然性質，而該飛機或在相同擁有權下的任何 其他飛機頗不大可能會再度在香港以內任何機坪或飛機場降落，則局長可 酌情發出指示，由於該飛機僅屬偶然降落，該人須被當作並非本條所指的 在香港以飛機擁有人身分經營業務，據此，在局長作出如此指示的情況下 ，該人須被當作並非經營該業務。
" (5) Where the Commissioner is satisfied that the landing at any aerodrome or airport within Hong Kong of any aircraft owned by a person to whom this section applies is of a casual nature, and that further landings at any aerodrome or airport within Hong Kong by that or any other aircraft in the same ownership are improbable, he may in his discretion direct that that person shall be deemed not to be carrying on a business as an owner of aircraft in Hong Kong under this section by reason of the casual landing of that aircraft and accordingly, in the event of his making such a direction, that person shall be so deemed not to be carrying on that business. "
(6) 為本條的施行，任何飛機擁有人根據任何飛機租賃合約(不論是否 轉管租約形式)而賺取或應累算的任何款項，在該飛機租賃合約並非延及 或看來並非延及整架飛機的情況下，該等款項中得自﹑可歸因於或就該飛 機由香港以內任何機坪或飛機場啟航的任何航程而得的款項，均須被當作 是得自﹑可歸因於或就任何在香港裝運的有關運載而得。
" (6) For the purposes of this section, any sums earned by or accrued to the owner of an aircraft under a charter-party (whether by demise or not) that does not, or does not purport to, extend to the whole of that aircraft shall, to the extent that those sums are derived from, attributable to, or in respect of, any outward flight or flights of that aircraft commencing from any aerodrome or airport within Hong Kong, be deemed to be derived from, attributable to, or in respect of, any relevant carriage shipped in Hong Kong. "
(7) 為本條的施行，任何飛機擁有人根據任何轉管租約形式以外的飛 機租賃合約而賺取或應累算的以下款項，須被當作是得自﹑可歸因於或就 任何在香港裝運的有關運載而得─
" (7) For the purposes of this section, the following sums earned by or accrued to an owner of an aircraft under a charter -party otherwise than by demise shall be deemed to be derived from, attributable to, or in respect of, any relevant carriage shipped in Hong Kong- "
(a) 如屬按航次計費的飛機租賃合約，則該飛機擁有人根據該飛機租 賃合約而賺取或應累算的任何款項，且是得自該飛機由香港以內任何機坪 或飛機場啟航飛往外地的任何航程的款項﹑可歸因於該等航程或就該等航 程而得的款項；
" (a) in the case of a charter-party which is a flight charter, any sums earned by or accrued to that owner under that charter-party and derived from, attributable to, or in respect of, any outward flight or flights of that aircraft commencing from any aerodrome or airport within Hong Kong; "
(b) 如屬按時間計費的飛機租賃合約，則符合以下比例的款項︰該筆 款項與該擁有人根據該份飛機租賃合約而賺取或應累算的款項的總和所構 成的比例，與該飛機從香港以內任何機坪或飛機場啟航前往其最終目的地 的總飛行時數與該飛機根據該飛機租賃合約而飛行的所有航程的總飛行時 數的總和所構成的比例相同。
" (b) in the case of a charter-party which is a time charter, the sum bearing the same ratio to the aggregate of the sums earned by or accrued to that owner under that charter-party as the total number of flying hours of that aircraft flown in respect of all outward flights of that aircraft commencing from any aerodrome or airport within Hong Kong to the final destinations of those flights bear to the aggregate of the total number of flying hours of that aircraft flown in respect of all flights of that aircraft under that charter-party. "