| 释义 |
分攤 The division of rights or the allocation of responsibilities.
Charity - The court’s power to divide a gift between charitable and non-charitable purposes. The power may be exercised where a trust instrument exhibits an overriding charitable intention but the donor wishes an amount to be devoted to each of the objects, some of which are non-charitable. The court will apportion between the various purposes equally unless the trust instrument indicates otherwise: Hunter & Ors v A-G & Hood [1899] AC 309 (HL). Therefore, even if the non-charitable purposes are void, only those portions devoted to such purposes fail: Salusbury v Denton (1857) 69 ER 1219, 3 K & J 529. See also Certainty of subject; Charitable purpose; Charitable trust.
Damages - The due sharing of damages between parties, proportionate to their relative blameworthiness or degree of fault with regard to the same damage. If one of the wrongdoers is the plaintiff, apportionment of damages refers to the reduction of the plaintiff’s damages to the extent the court considers just and equitable, to reflect the plaintiff’s share in responsibility for the damage: Law Amendment and Reform (Consolidation) Ordinance (Cap 23) s 21; Lau Wing Shing v Chung Fat Mechanical Works Co & Anor [1987] 2 HKC 180 (CA); Civil Liability (Contribution) Ordinance (Cap 377) s 4; Yeung Shu v Alfred Lau & Co (A Firm) & Anor (Third Party) [1996] 4 HKC 341 (HC). See also Contribution; Contributory negligence.
Taxation and revenue - For profits tax purposes, where the gross profits deriving from an individual transaction arose from or were derived from different places, it is necessary to dissect or apportion the gross profit as having arisen partly in Hong Kong and partly outside Hong Kong: CIR v Hang Seng Bank Ltd [1990] 3 WLR 1120, [1991] 1 AC 306 (PC), as only profits arise in or derived from Hong Kong are liable to profits tax: Inland Revenue Ordinance (Cap 112) s 14. Expenses and outgoings are deductible only to the extent to which they are incurred in the production of chargeable profits (s 16) and not being of a capital nature (s 17(1)(c)). For salaries tax purposes, there is a time-in time-out apportionment: s 8(1A)(a).
Tort - In relation to blame for the commission of a tort, the due sharing of responsibility between two or more parties for the same damage. The law assesses the contribution of each individual at fault for the commission of a tort, and apportions liability accordingly. The apportionment of blame determines the apportionment of damages or the amount of contribution: Civil Liability (Contribution) Ordinance (Cap 377) s 4. See also Contribution; Contributory negligence; Fault.
分拆權力或分攤責任。
慈善 - 分攤 法庭將饋贈平均分攤作慈善用途或非慈善用途的權力。當信託文書明顯顯示只限作慈善用途，而捐贈人希望每種用途均須獲得分配，則法庭可行使該等權力。除非信託文書另有規定，法庭會將信託平均分配：Hunter v A-G [1899] AC 309。因此，就算非慈善用途無效，只有專用於該等用途的部分不獲分配：Salusbury v Denton (1857) 69 ER 1219, 3 K & J 529。另見 Certainty of subject; Charitable purpose; Charitable trust。
損害賠償 - 分擔賠償 按各方對有關損害應負責任或過失程度適當分配賠償款額。如其中一名犯錯人為原告人，須由法庭在考慮該人對有關損害應須負責任的程度後減少損害賠償至法庭認為公正與公平的數額：《法律修訂及改革（綜合）條例》（第23章）第21條；Lau Wing Shing v Chung Fat Mechanical Works Co & Anor [1987] 2 HKC 180（上訴法院）；《民事責任（分擔）條例》（第377章）第4條：Yeung Shu v Alfred Lau & Co (A Firm) & Anor (Third Party) [1996] 4 HKC 341（高等法院）。另見 Contribution; Contributory negligence。
稅項及稅務 - 分開利潤 就利得稅而言，在香港經營業務獲得產自或得自不同地方的利潤需要分開，以分開香港、香港以外地方的利潤：CIR v Hang Seng Bank Ltd [1990] 3 WLR 1120, [1991] 1 AC 306（樞密院），只有產自或得自香港的利潤才徵收利得稅：《稅務條例》（第112章）第14條。支出開支只扣除產生應課稅利潤部分（第16條）而屬非資本性質（第17(1)(c)條）。就薪俸稅而言，分開在香港的時間及不在香港的時間的收入：第8(1A)(a)條。
侵權 - 分擔責任 就犯上侵權行為所須承擔的責任而言，兩方或多方對同一損害適當分擔的責任。法律評估犯有過失的各方應分擔的責任，而相應分攤責任。責任的分攤決定損害賠償的分攤或分擔款額的分攤：《民事責任（分擔）條例》（第377章）第4條。另見 Contribution; Contributory negligence; Fault。n. |