single tenement 中文意思是什麼
single tenement
解釋
單一物業單位-
B to remove the requirement that a car parking space must be valued together with the dwelling concerned as a single tenement in order to qualify for the mortgage loan interest deduction
B刪除一項為扣除按揭貸款利息而須符合的規定，即泊車處必須與有關住宅作為單一物業單位一併估價 -
Prior to the enactment of the inland revenue amendment ordinance 2004 on 25 june 2004, home loan interest paid for the acquisition of car parking space is deductible only if the car parking space is valued together with the dwelling acquired as a single tenement under the rating ordinance
在2004年稅務修訂條例於2004年6月25日生效前，只有購買可和住宅一起根據差餉條例作為單一物業一併估價的車位所招致的利息，始可獲扣除。 -
These include proposals to bring claims relating exclusively to examination fees for qualifying courses within the scope of self - education expenses under the salaries tax ; to remove the mandatory requirement that a car parking space must be valued together with the dwelling concerned as a single tenement in order to qualify for the home loan interest deduction under the salaries tax, so long as it is financed by the same home loan ; and to empower the board of review to extend the time for lodging notice of appeal in respect of assessments to additional tax.
這些修訂包括薪俸稅下，個人進修開支扣除額范圍應包括納稅人純粹申領為取得資格而參加考試所支付的考試費用不包括課程費用刪除一項在薪俸稅下為扣除按揭貸款利息，利用同一項居所貸款購買的泊車處可獲優惠的規定即必須和有關居所作為單一物業一併估價的強制性規定及授權稅務上訴委員會可延長就補加稅發出上訴通知的時間。
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