(b) 在申請人要求就某安排作出裁定的情況下，必須披露所有與該安 排有關的事實及文件；
(b) disclose all relevant facts and documents relating to the arrangement in respect of which the ruling is sought;
(c) 在申請人要求就本條例的任何條文作出裁定的情況下，必須述明 該條文；
(c) state the provision of this Ordinance in respect of which the ruling is sought;
(d) 必須述明與該申請提出的爭論點有關的法律觀點(如有的話)；
(d) state the proposition of law (if any) which is relevant to the issues raised in the application;
(e) 必須提供局長不時為本條的施行而以書面指明的資料；及
(e) provide such other information as the Commissioner may specify in writing from time to time for the purposes of this section; and
9. 凡有任何要求作出裁定的申請，局長可隨時要求就該申請提交進一 步的有關資料。
The Commissioner may at any time request further relevant information in respect of an application for a ruling.
10. 在不損害第2條的規定為原則下，如局長認為任何裁定是否正確， 有賴於作出某些假設(不論該等假設是就將來發生的事件或任何其他事項 作出的)，則除第11條另有規定外，局長可作出他認為最為適當的假設。
" 10.
Without prejudice to section 2, if the Commissioner considers that the correctness of a ruling would depend on the making of assumptions, whether in respect of a future event or any other matter, the Commissioner may, subject to section 11, make any assumption which he considers to be the most appropriate."
11. 局長不可就任何申請人所能提供的資料作出任何假設。
The Commissioner may not make any assumption in respect of information which the applicant can provide.
12. 局長作出的裁定，必須述明─
A ruling made by the Commissioner must state-
(a) 該裁定所適用的人的姓名或名稱，以及該裁定所適用的本條例條 文及安排；
" (a) the name of the person, the provision of this Ordinance, and the arrangement to which the ruling applies;"
(b) 該裁定適用的期間；及
(b) the period for which the ruling applies; and
(c) 局長就將來發生的事件或任何其他事項在要項上作出的假設。
(c) any material assumptions in respect of a future event or any other matter made by the Commissioner.
13. 局長可隨時藉向任何裁定所適用的人就該裁定的撤回以及撤回的 理由發出書面通知，將該裁定撤回。
The Commissioner may at any time withdraw a ruling by notifying the person to whom the ruling applies in writing of the withdrawal and the reasons therefor.
14. 如局長撤回就某安排作出的裁定，則─
If the Commissioner withdraws a ruling made in respect of an arrangement-
(a) 如該安排在撤回日期後訂立或達成，該裁定須停止適用於該安排 ；
(a) the ruling shall cease to apply in relation to the arrangement if the arrangement is entered into or effected after the date of the withdrawal;
(b) 如該安排已在撤回日期或之前訂立或達成，則─
(b) if the arrangement has been entered into or effected on or before the date of the withdrawal-
(i) 凡該裁定所適用的人已根據第15條在根據本條例提交的報稅表中 披露他在擬備和提交該報稅表時是有依賴該裁定的，該裁定在撤回日期後 須繼續在該裁定指明的期間的剩餘時間適用於該安排；
" (i) where the person to whom the ruling applies has under section 15 disclosed in the return provided under this Ordinance that he has relied on the ruling in preparing and providing the return, the ruling shall after the date of the withdrawal continue to apply in relation to the arrangement for the remainder of the period specified in the ruling;"
(ii) 在任何其他情況下，該裁定須停止適用於該安排。
" (ii) in any other case, the ruling shall cease to apply in relation to the arrangement."
(b) 該人根據本條例須提交任何報稅表；及
(b) the person is required to provide a return under this Ordinance; and
(c) 在擬備該報稅表時，該人須考慮本條例某條文適用於該裁定所指 明的安排的方式，
" (c) in preparing the return the person is required to take into account the way in which a provision of this Ordinance applies to the arrangement identified in the ruling,"
則該人必須在該報稅表中披露─
the person must disclose in the return-
(i) 該裁定的存在；
(i) the existence of the ruling;
(ii) 該人在擬備和提交該報稅表時是否有依賴該裁定；及
(ii) whether or not the person has relied on the ruling in preparing and providing the return; and
(iii) 在該裁定指明的安排上的任何重大變化。
(iii) any material changes to the arrangement identified in the ruling.
16. (a) 如本條例的任何條文是某裁定的標的或對某裁定有所影響， 而該條文被廢除，則該裁定須按所作廢除的範圍由該項廢除的生效日期起 停止適用。
" 16. (a) If any provision of this Ordinance that is the subject of or affects a ruling is repealed, the ruling shall cease to apply to the extent of, and from the effective date of, that repeal."