Hong Kong Ordinances

APPORTIONMENT ORDINANCE - SECT 2

Interpretation

In this Ordinance, unless the context otherwise requires-

"annuities" (年金) includes salaries and pensions;

"dividends" (股息) includes (besides dividends strictly so called) all
payments made by the name of dividend, bonus, or otherwise out of the revenue
of trading or other public companies, divisible between all or any of the
members of such respective companies, whether such payments are usually made
or declared at any fixed times or otherwise; and all such divisible revenue
shall, for the purposes of this Ordinance, be deemed to have accrued by equal
daily increment during and within the period for or in respect of which the
payment of the same revenue is declared or
expressed to be made, but the said word "dividends" shall not include payments
in the nature of a return or reimbursement of capital;

"rents" (租金) includes all periodical payments or renderings in lieu of or
in the nature of rent. [cf. 1870 c. 35 s. 5 U.K.]

"annuities" (年金)

"dividends" (股息)

"rents" (租金)