(b) 在申索涉及新的一方時，如該新的一方的加入或代入對原訴訟的 裁定是必需者。
" (b) in the case of a claim involving a new party, if the addition or substitution of the new party is necessary for the determination of the original action."
(7) 就第(6)(b)款而言，新的一方的加入或代入，並不視為對原訴訟 的裁定是必需者，除非─
(7) The addition or substitution of a new party shall not be regarded for the purposes of subsection (6)(b) as necessary for the determination of the original action unless either-
(a) 某一方因其姓名或名稱在原訴訟中作出的申索中錯誤地作為新的 一方的姓名或名稱，因而代入新的一方；或
(a) the new party is substituted for a party whose name was given in any claim made in the original action in mistake for the new party's name; or
(b) 在原訴訟中作出的申索，如新的一方不加入亦不代入為該訴訟的 原告人或被告人，則現有的一方不能繼續進行該申索或該申索不能針對現 有的一方進行。
(b) any claim already made in the original action cannot be maintained by or against an existing party unless the new party is joined or substituted as plaintiff or defendant in that action.
(8) 在符合第(5)款的規定下，法院規則可訂定條文，容許任何訴訟的 一方就新的訴訟因由以新的身分申索濟助，即使他在訴訟展開的日期並無 作出該項申索的資格亦然。
" (8) Subject to subsection (5), rules of court may provide for allowing a party to any action to claim relief in a new capacity in respect of a new cause of action notwithstanding that he had no title to make that claim at the date of the commencement of the action."
(9) 第(8)款不得視為損害法院規則訂定條文，容許某方在不加入或不 代入新的訴訟因由的情況下以新的身分申索濟助的權力。
(9) Subsection (8) shall not be taken as prejudicing the power of rules of court to provide for allowing a party to claim relief in a new capacity without adding or substituting a new cause of action.
(10) 就於第三方法律程序的過程中作出的新申索而言，第(3)至(9)款 均予適用，猶如該等法律程序是原訴訟一樣，但須作出法院規則對任何案 件或任何類別案件所訂明的其他變通。
" (10) Subsections (3) to (9) shall apply in relation to a new claim made in the course of third party proceedings as if those proceedings were the original action, and subject to such other modifications as may be prescribed by rules of court in any case or class of case."
(11) 根據《最高法院條例》(第4章)第54條訂立法院規則的權力，包 括為施行本條而訂立法院規則的權力。
(11) The power to make rules of court under section 54 of the Supreme Court Ordinance (Cap 4) shall include power to make rules of court for the purposes of this section.
(12) 《1984年時效(修訂)條例》(1984年第58號)生效日期前訂立的法 院規則，在其訂立之時假若本條已予實施則會有效地訂立者，自《1984年 時效(修訂)條例》(1984年第58號)生效日期起有效，猶如憑藉本條而訂立 一樣。
(12) Rules of court made before the commencement of the Limitation (Amendment) Ordinance 1984 (58 of 1984) which would have been validly made had this section been in operation when they were made shall have effect as from the commencement of the Limitation (Amendment) Ordinance 1984 (58 of 1984) as if made by virtue of this section.
本條例並不影響法院基於默許或其他理由拒絕濟助的衡平法司法管轄 權。
Nothing in this Ordinance shall affect any equitable jurisdiction to refuse relief on the ground of acquiescence or otherwise.
除本條例另有明文規定及在以不損害第40條條文為原則下，本條例適 用於由官方或針對官方進行的法律程序，方式如同本條例適用於公民與公 民之間的法律程序：
" Save as in this Ordinance otherwise expressly provided and without prejudice to the provisions of section 40, this Ordinance shall apply to proceedings by or against the Crown in like manner as it applies to proceedings between subjects:"
但本條例不適用於以下的法律程序：官方為追討任何稅款或稅款利息 而進行的法律程序、根據《應課稅品條例》(第109章)或任何與貨物稅有 關的條例而進行的沒收法律程序、以及任何就沒收船舶而進行的法律程序 。
Provided that this Ordinance shall not apply to any proceedings by the Crown for the recovery of any tax or duty or interest thereon or to any forfeiture proceedings under the Dutiable Commodities Ordinance (Cap 109) or any Ordinance relating to duties of excise or to any proceedings in respect of the forfeiture of a ship.
(1) 凡在1991年7月1日前產生的以下各項訴訟因由，如就其提出法律 程序的時限於該日期仍未屆滿，則該時限須在若非因《1991年時效(修訂) 條例》(1991年第31號)即本會屆滿之時屆滿─
(1) The time for bringing proceedings in respect of a cause of action-
(c) 追討藉按揭財產或其他財產押記而獲得保證的本金、或追討售賣 土地所得收益；或
" (c) to recover any principal sum of money secured by a mortgage or other charge on property, or to recover proceeds of the sale of land; or"
(d) 就已作按揭的非土地財產止贖。
" (d) to foreclose on mortgaged personal property,which accrued before 1 July 1991 shall, if it has not then already expired, expire at the time when it would have expired apart from the provisions of the Limitation (Amendment) Ordinance 1991 (31 of 1991)."
附表第1欄所列的英國成文法則，按附表第2欄所指明的範圍，停止在 香港適用。
" The imperial enactments set out in the first column of the Schedule shall, to the extent specified in the second column thereof, cease to apply in the Colony."
本條例並不適用於經由或根據任何其他條例或英國成文法則訂明時效 期的訴訟或仲裁，亦不適用於官方乃其中一方，但如各方均為公民時則會 經由或根據任何其他成文法則訂明時效期的訴訟或仲裁。
" This Ordinance shall not apply to any action or arbitration for which a period of limitation is prescribed by or under any other Ordinance or any imperial enactment, or to any action or arbitration to which the Crown is a party and for which, if it were between subjects, a period of limitation would be prescribed by or under any other enactment."
本條例可引稱為《酒店房租稅條例》。
This Ordinance may be cited as the Hotel Accommodation Tax Ordinance.
(1) 在本條例中，除文意另有所指外─ (由1998年第39號第4條修訂)
" (1) In this Ordinance, unless the context otherwise requires- (Amended 39 of 1998 s. 4)"
“住房”(accommodation) 指由酒店東主租予客人住宿，或供客人作 住宿用途的任何備有家具的房間或套房，其中並包括通常在其內所提供的 家具、用具及裝置；
" ""accommodation"" (住房) means any furnished room or suite of rooms hired by the proprietor of the hotel to guests, or for the use of guests, for lodging and includes such furnishings, appliances and fittings as are normally provided therein;"
“房租”(accommodation charge) 指須由客人或其代表為所獲提供的 住房而繳付的款項；
" ""accommodation charge"" (房租) means the sum payable by or on behalf of guests for accommodation received;"
“署長”(Collector) 指印花稅署署長； (由1981年第31號第65條代 替)
" ""Collector"" (署長) means the Collector of Stamp Revenue; (Replaced 31 of 1981 s. 65)"
“酒店”(hotel) 指任何場所，而該場所的東主顯示他在其提供的住 房的範圍內，會向到臨該場所的任何人提供住房，而該人是有能力並願意 為所提供的服務及設施繳付合理款項，並且是在宜於予以接待的狀況的； (由1998年第39號第4條修訂)
" ""hotel"" (酒店) means any establishment, the proprietor of which holds out to the extent of his accommodation that he will provide accommodation to any person presenting himself who is able and willing to pay a reasonable sum for the services and facilities provided and is in a fit state to be received; (Amended 39 of 1998 s. 4)"
“繳付”(payment) 指任何人為其本人或為他人所獲提供的住房而向 酒店東主以金錢或金錢的等值付款，其中並包括可藉以償付因房租而欠酒 店東主的債項的任何信貸、記帳、抵銷或任何其他作為。
" ""payment"" (繳付) means any payment in money or money's worth made by any person to the proprietor of a hotel for accommodation received whether by that person or by some other person and includes any credit, book entry, set off or any other act by which a debt due to the proprietor of a hotel for accommodation charges may be discharged;"