(b) 除第(4)款另有規定外，物業單位因臨時估價而首次須就某一年度 繳交差餉，則就該物業單位而言，第(1)款對下一年度有效力，猶如該款 (a)段已由下段代替一樣─
(b) subject to subsection (4), rates first became payable in respect of a tenement in a particular year by reason of an interim valuation,subsection (1) has effect in relation to the subsequent year as regards the tenement as if for paragraph (a) thereof there were substituted the following paragraph-
“ (a) 如根據第18條計算整個上一年度的差餉，並以物業單位在上一 年度3月31日時的應課差餉租值為基礎，以及採用就第18(1)條而訂明並在 該日有效的百分率者，上一年度本須繳交的差餉款額；”。
""(a) the amount that would have been payable as rates in the preceding year had such rates fallen to be computed under section 18 in respect of the whole of that preceding year by reference to the rateable value of the tenement on 31 March in that preceding year and on the basis of such percentage in force on that date as may be prescribed for the purposes of section 18(1);""
(a) 某個物業單位(“有關物業單位”)列於某一年度的估價冊內；
(a) a particular tenement (""the relevant tenement"") is included in the valuation list for a particular year;
(b) 有關物業單位在上一年度並無獨立列於估價冊內；及
(b) the relevant tenement was not separately included in the valuation list for the preceding year; and
(c) 有關物業單位在上一年度─
(c) the relevant tenement in that preceding year-
(i) 為列於該上一年度估價冊內的一個或多個物業單位的一部分；或
(i) formed part of one or more tenements included in the valuation list for that preceding year; or
(ii) 是列於該上一年度估價冊內的一個或多個物業單位的全部及若干 部分的組合，則就有關物業單位而言，第(1)(a)款對上一年度的須繳差餉 款額的提述，須解釋為署長認為如有關物業單位在上一年度獨立列於估價 冊內，該有關物業單位在上一年度本須繳交的差餉款額；同時，為使署長 能達致此意見，署長可視乎適合，將(c)(i)或(ii)段所指的物業單位的各 自應課差餉租值予以分攤﹑合併，或分攤兼合併；而署長根據本款作出的 決定，即為最終決定。
(ii) was a combination of the whole and parts of one or more tenements included in the valuation list for that preceding year,the reference in subsection (1)(a) to the amount payable as rates in the preceding year shall, in respect of the relevant tenement, be construed as a reference to such amount as, in the opinion of the Commissioner, would have been payable as rates in respect of it in the preceding year had it been separately included in the valuation list for that preceding year, and to enable him to form such an opinion the Commissioner may apportion, amalgamate, or apportion and amalgamate, the respective rateable values of the tenements referred to in paragraph (c)(i) or (ii) as may be appropriate; and any decision of the Commissioner under this subsection shall be final.
(1) 物業單位的擁有人及佔用人，均有法律責任向署長繳交物業單位 的評定差餉，但差餉須當作為佔用人差餉，如沒有相反協議，即須由佔用 人繳交。 (由1995年第22號第33條修訂)
(1) The owner and occupier of a tenement shall both be liable to the Commissioner for payment of the rates assessed thereon, but the same shall be deemed to be an occupier's rate and, in the absence of any agreement to the contrary, shall be paid by the occupier. (Amended 22 of 1995 s. 33)
(2) 凡沒有上述協議，而評定的差餉或其部分已由物業單位的擁有人 繳交，則就所繳的款額，擁有人可採取法律行動向佔用人追討該筆為佔用 人利益而繳交的款項，又或佔用人仍佔用有關物業單位，則可用追討租金 的同樣形式藉扣押財物而追討。
(2) Where no such agreement exists and the rates assessed, or any part thereof, are paid by the owner of the tenement, the amount paid may be recovered by him from the occupier in an action for money paid to his use, or, if the occupier is still in occupation of the tenement, by distress in the same manner as for rent.
(3) 凡有相反協議，而評定的差餉或其部分已由物業單位的佔用人繳 交，則就所繳的款額，佔用人可採取法律行動向擁有人追討該筆為擁有人 利益而繳交的款項。
(3) Where such agreement to the contrary exists and the rates assessed, or any part thereof, are paid by the occupier of the tenement, the amount paid may be recovered by him from the owner in an action for money paid to his use.
(4) 如2個或以上的物業單位根據第10條作為單一物業單位估價，則就 單一物業單位評定的差餉，須由─
(4) Where, under section 10, 2 or more tenements are valued together as a single tenement, the rates assessed on the single tenement shall be paid-
(a) 單一物業單位的佔用人繳交(如佔用人乃唯一的佔用人)；或
(a) by the occupier of the single tenement if he is the sole occupier thereof; or
(b) 物業單位的任何一名擁有人或佔用人繳交，而署長可要求擁有人 或佔用人自行調定各自負擔的差餉份額。 (由1995年第22號第33條修訂)
(b) by any one of the owners or occupiers of the tenement who may be required by the Commissioner to adjust their respective shares of payment of such rates amongst themselves. (Amended 22 of 1995 s. 33)
(5) 物業單位的擁有人或佔用人，如按照第(4)款有法律責任繳交差餉 ，可向署長申請，要求將適用於各獨立物業單位的應課差餉租值分攤。
(5) An owner or occupier of a tenement who is liable to pay rates in accordance with subsection (4) may apply to the Commissioner for an apportionment of the rateable value applicable to the separate tenements.
(6) 署長在接獲根據第(5)款作出的申請後，可將應課差餉租值分攤。
(6) On receipt of an application under subsection (5) the Commissioner may apportion the rateable value.
(7) 署長在作出分攤後，須在一段合理時間內，採用指明表格將分攤 結果通知作出申請的擁有人或佔用人。
(7) After making the apportionment the Commissioner shall, within a reasonable time, give notice of the apportionment in the specified form to the owner or occupier who made such application.
(8) 即使應課差餉租值已根據第(6)款分攤，就單一物業單位評定的差 餉，仍可繼續按照第(4)款繳交。
(8) Notwithstanding an apportionment of rateable value under subsection (6), the rates assessed on the single tenement may continue to be payable in accordance with subsection (4).
(a) 按季預先繳交，在每季第一個月內向署長繳交；或
(a) quarterly in advance to the Commissioner in the first month of each quarter; or
(b) 按署長決定的其他次數繳交，
(b) at such other frequency as the Commissioner may determine,
而繳交差餉的最後日期及繳交的地點與方式，則可由署長─
and the date on or before which, the place at which and the manner in which, a payment is to be made may be notified by the Commissioner-
(i) 每季在憲報公布；
(i) quarterly in the Gazette;
(ii) 按其決定的其他次數在憲報公布；或
(ii) at such other frequency in the Gazette as the Commissioner may determine; or
(iii) 藉其發出的徵收差餉通知書作出通知 (由1995年第22號第10條 代替)
(iii) by the issue of a demand therefor, made in writing by the Commissioner. (Replaced 22 of 1995 s. 10)
(2) 任何差餉，如沒有按照第(1)款所訂公布繳交，即當作欠繳；署長 可命令增收不超過欠款百分之五的數額，連同差餉一併追討。 (由1995 年第22號第33條修訂)
(2) Any rates not paid in accordance with a notification under subsection (1) shall be deemed to be in default and the Commissioner may order that not more than 5 per cent of the amount in default shall be added to the rates and recovered therewith. (Amended 22 of 1995 s. 33)