Hong Kong Ordinances

WESTERN HARBOUR CROSSING ORDINANCE - SECT 10

Tax provisions

For the purposes of Part VI of the Inland Revenue Ordinance ( Cap 112), the
Company shall be deemed to be the owner-

   (a)  during the period beginning on the start of construction and ending on
        the day immediately before the operating date, of the
        construction works; and

   (b)  during the period beginning on the operating date and ending on the
        expiry of the franchise period or on the cessation of the rights and
        obligations of the Company under section 60(1), whichever event first
        occurs, of the Western Harbour Crossing. (Enacted 1993)