the rate of allowance which may be paid to witnesses in a particular class.

可支付予某一类别证人的津贴款额。

http://www.legislation.gov.hk/eng/index.htm 06.11.2011

http://www.legislation.gov.hk/eng/index.htm 06.11.2011

A litigant who is allowed costs in respect of attending court to conduct his own case shall not be entitled to a witness allowance in addition.

诉讼人如已就出庭进行其本人的案而获准予讼费，即无权另外获发证人津贴。

http://www.legislation.gov.hk/eng/index.htm 28.06.2011

http://www.legislation.gov.hk/eng/index.htm 28.06.2011

A dependent brother or dependent sister allowance may be granted for each brother or sister or brother or sister of the spouse maintained.

供养兄弟姊妹免税额可为每名受供养的兄弟姊妹或配偶的兄弟姊妹而给予。

http://www.legislation.gov.hk/eng/index.htm 03.10.2011

http://www.legislation.gov.hk/eng/index.htm 03.10.2011

Where an orphan is accepted by the Directors as mentally or physically disabled so that he cannot reasonably be expected to be financially independent the allowance or pension payable to him shall continue as long as he remains to be so disabled.

如委员接纳任何孤儿为精神上或身体上无行为能力，以致不能合理预期他能够经济独立， 则应支付予该孤儿的津贴或抚恤金，须在其仍属无行为能力的期间继续支付。

http://www.legislation.gov.hk/eng/index.htm 31.08.2011

http://www.legislation.gov.hk/eng/index.htm 31.08.2011

The Legislative Council may by resolution declare a special addition to salary to be pensionable as a special allowance for the purposes of this Ordinance.

立法会可藉决议宣布，为施行本条例，特别附加于薪金的款额作为可供计算退休金的特别津贴。

http://www.legislation.gov.hk/eng/index.htm 31.08.2011

http://www.legislation.gov.hk/eng/index.htm 31.08.2011

The payment of any grant payable under this Ordinance, whether by way of pension, gratuity or other allowance, may be made in such manner as the Director of Accounting Services may determine.

根据本条例须支付的任何抚恤金(不论以恩恤金、补助金或其他津贴的形式支付〕，可按库务署署长决定的方式支付。

http://www.legislation.gov.hk/eng/index.htm 24.10.2011

http://www.legislation.gov.hk/eng/index.htm 24.10.2011

an allowance has been made in respect of the stamp certificate under this Ordinance; or requested by any person who has shown to the satisfaction of the Collector that the stamp certificate contains any error.

已根据本条例就该证明书而容许退回；或任何人有此要求并提出证明令署长信纳该证明书载有任何误差。

http://www.legislation.gov.hk/eng/index.htm 10/5/2011

http://www.legislation.gov.hk/eng/index.htm 10/5/2011

Where a married person's allowance is granted in respect of a husband and wife living apart, the husband and wife shall be treated as not living apart for the purposes of Part VII.

凡就任何已分开居住的丈夫与妻子而给予已婚人士免税额，则为第VII部的施行，该名丈夫与妻子须被视为并非分开居住。

http://www.legislation.gov.hk/eng/index.htm 03.10.2011

http://www.legislation.gov.hk/eng/index.htm 03.10.2011

ALLOWANCE FOR SPOILED OR UNWANTED STAMPS, ETC.

容许退换损坏的或不需用的印花等

http://www.legislation.gov.hk/eng/index.htm 10/5/2011

http://www.legislation.gov.hk/eng/index.htm 10/5/2011

the salary of an officer's substantive appointment or appointments, including personal allowances in the nature of salary; and

任何人员的一个或多于一个实任职位的薪金，包括具薪金性质的个人津贴；及

http://www.legislation.gov.hk/eng/index.htm 31.08.2011

http://www.legislation.gov.hk/eng/index.htm 31.08.2011

fifty per cent of expatriation pay and personal allowances in place of expatriation pay, if any.

外地雇员津贴及代替外地雇员津贴的个人津贴(如有的话)的百分之五十。

http://www.legislation.gov.hk/eng/index.htm 31.08.2011

http://www.legislation.gov.hk/eng/index.htm 31.08.2011

Except where otherwise provided, in relation to the initial and annual allowances on machinery or plant-

除另有规定外，就机械或工业装置的初期免税额及每年免税额而言一

http://www.legislation.gov.hk/eng/index.htm 03.10.2011

http://www.legislation.gov.hk/eng/index.htm 03.10.2011

Tax benefits and monthly allowances for couples with children and reduced support for contraception are among the most common means of encouraging increased fertility.

给予有孩子的夫妇税收优惠和每月津贴，以及减少对避孕的支持是鼓励提高生育率最为常见的手段。

© Project Syndicate 1995 – 2011

http://www.project-syndicate.org/ 01.11.2010

© Project Syndicate 1995 – 2011

http://www.project-syndicate.org/ 01.11.2010