单词 | Investment income |
释义 | 投資收益 1.Income derived from an investment or realisation of an investment rather than from the carrying on of a trade or business. Such income may take the form of dividends from shares, interest from certain deposits or loans and rents. However, income received from a licence to manufacture tools according to a patent is not an investment income (IRC v Desoutter Bros Ltd [1946] 1 All ER 58 (CA)), nor is royalties received from licensees in respect of patents (Tootal Broadhurst Lee Co Ltd v IRC [1949] 1 All ER 261 (HL)). 2. In the context of mandatory provident fund scheme, the income or profits derived from the investment of the annual benefits of a registered mandatory provident fund scheme: Mandatory Provident Fund Scheme Ordinance (Cap 485) s 12. See also Investment. |
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