### Government Rent and Premium (Apportionment) Ordinance 《地稅及地價(分攤)條例》

12. Power to apportion on relevant interest
Subject to any directions given by the Chief Executive under section 4, the Director of Lands may, if he thinks fit, either of his own motion or on the application of the owner, determine in accordance with this Ordinance— (Amended 8 of 1993 s. 3; L.N. 291 of 1993; 3 of 2000 s. 3)
(a) the Government rent payable in respect of a relevant interest; (Amended 29 of 1998 s. 105)
(b) where the principal premium is payable by instalments, the annual instalment of that premium payable in respect of a relevant interest.

13. Apportionment of Government rent on relevant interest
(1) If the Director of Lands decides in accordance with section 12 to determine the Government rent payable in respect of a relevant interest, then, subject to subsection (2), and section 14A, the Government rent payable in respect of that relevant interest shall be determined by the Director of Lands in the following manner, that is to say— (Amended 29 of 1973 s. 3; 8 of 1993 s. 3; L.N. 291 of 1993)
(a) in accordance with any apportionment of the principal Government rent made in an instrument which is registered in the Land Registry; or (Amended 8 of 1993 s. 2)
(b) if there is no such apportionment as is referred to in paragraph (a), so that it bears the same proportion to the principal Government rent as the relevant interest bears to the aggregate of the relevant interests.
(2) The Director of Lands shall add to the Government rent determined in accordance with subsection (1)— (Amended 8 of 1993 s. 3; L.N. 291 of 1993)
(a) such sum as may be necessary to make the same an even number of dollars; and
(b) a further sum of $2,
and the determined Government rent payable in respect of the relevant interest shall be the sum so ascertained.
(Amended 29 of 1998 s. 105)

### Government Rent and Premium (Apportionment) Ordinance 《地稅及地價(分攤)條例》

14. Apportionment of premium on relevant interest
(1) If the Director of Lands decides in accordance with section 12 to determine the annual instalment of premium payable in respect of a relevant interest, then, subject to subsection (2), and section 14A, the annual instalment of premium payable in respect of that relevant interest shall be determined by the Director of Lands in the following manner, that is to say— (Amended 29 of 1973 s. 4; 8 of 1993 s. 3; L.N. 291 of 1993)
(a) in accordance with any apportionment of the annual instalment of the principal premium made in an instrument which is registered in the Land Registry; or (Amended 8 of 1993 s. 2)
(b) if there is no such apportionment as is referred to in paragraph (a), so that it bears the same proportion to the annual instalment of the principal premium as the relevant interest bears to the aggregate of the relevant interests.
(2) The Director of Lands shall add to the annual instalment of premium determined in accordance with subsection (1)— (Amended 8 of 1993 s. 3; L.N. 291 of 1993)
(a) such sum as may be necessary to make the same an even number of dollars; and
(b) a further sum of $10,
and the determined annual instalment of premium payable in respect of the relevant interest shall be the sum so ascertained.

### Government Rent and Premium (Apportionment) Ordinance 《地稅及地價(分攤)條例》

14A. Apportionment of Government rent and premium on relevant interest in respect of an existing building
(1) If the Director of Buildings and Lands decides in accordance with section 12 to determine the Government rent or the annual instalment of premium payable in respect of a relevant interest in a lot or section on which an existing building stands, section 13 or 14 shall not apply, and the Government rent, or the annual instalment of premium if any, payable in respect of that relevant interest shall be determined by the Director of Buildings and Lands so that it bears the same proportion to the principal Government rent, or to the annual instalment of the principal premium if any, as the value of the relevant interest bears to the value of the aggregate of the relevant interests.
(2) The value of a relevant interest for the purpose of this section shall be such value as may be determined by the Director of Lands. (Amended L.N. 76 of 1982; L.N. 94 of 1986; 8 of 1993 s. 17; L.N. 291 of 1993)
(3) The Director of Buildings and Lands shall add to the Government rent or the annual instalment of premium determined in accordance with subsection (1)— (Amended 8 of 1993 s. 3)
(a) such sum as may be necessary to make the same an even number of dollars; and
(b) a further sum of $10 or, if the Government rent which is determined in accordance with subsection (1) is in respect of a regranted Government lease, a further sum of $2,
and the determined Government rent, or the determined annual instalment of premium if any, payable in respect of the relevant interest shall be the sum or sums so ascertained. 
(Added 29 of 1973 s. 5. Amended 8 of 1993 s. 3; 29 of 1998 s. 105)

### Government Rent and Premium (Apportionment) Ordinance 《地稅及地價(分攤)條例》

15. Effect of apportionment on relevant interest
(1) With effect from the publication in the Gazette of notice under section 22(2)—
(a) the owner of the relevant interest shall be liable to pay the determined Government rent to the Government— (Amended 29 of 1998 s. 105)
(i) as from the day up to which the principal Government rent has been paid; or
(ii) where the Government rent payable in respect of another relevant interest of which the relevant interest at some time formed part has been determined under this Ordinance, as from the day up to which the determined Government rent payable in respect of that other relevant interest has been paid; and
(b) any liability of the owner of the relevant interest in respect of the payment of the principal Government rent to the Government shall determine.
(2) With effect from the publication in the Gazette of notice under section 22(2)— (Amended 29 of 1998 s. 105)
(a) the owner of the relevant interest shall be liable to pay the determined annual instalment of premium to the Government—
(i) as from the day on which the last annual instalment of the principal premium which has been paid became due; or
(ii) where the annual instalment of the principal premium payable in respect of another relevant interest of which the relevant interest at some time formed part has been determined under this Ordinance, as from the day on which the last determined annual instalment of premium which has been paid became due; and
(b) any liability of the owner of the relevant interest in respect of the payment of the principal premium to the Government shall determine.
(Amended 29 of 1998 s. 105)