| 单词 | Beneficial interest |
| 释义 | 實益權益 An interest in property recognised by the courts of equity: Sun Sek Haw & Ors v Au So Kum [1999] 3 HKLRD 12 (CA). The owner of a beneficial interest in property (the beneficial owner) has the right to use and enjoy the property, while a person who holds the legal (or nominal) interest only (such as a trustee or personal representative of a deceased estate) has no such right. In other words, in the example of a trust property, a trustee holds the legal interest in the trust property but the beneficiaries hold the beneficial interest. One person may hold both the beneficial interest in property and the legal interest recognised by the common law. The beneficial interest in respect of a property is significant for many purposes, for example, (a) a charging order is only applicable on beneficial interest of judgment debtor in property: High Court Ordinance (Cap 4) s 20A; District Court Ordinance (Cap 336) s 52AA; (b) in respect of property disposition in matrimonial situations: Married Persons Status Ordinance (Cap 182) ss 6, 7; Law Amendment and Reform (Consolidation) Ordinance (Cap 23) s 24; and (c) for tax assessment: Stamp Duty Ordinance (Cap 117) Pt IIIA; Estate Duty Ordinance (Cap 111) s 6. See also Asset; Bare legal estate; Beneficiary; Derived; Equitable interest; Nominee shareholder. 衡平法法庭所承認的財產權益：Sun Sek Haw & Ors v Au So Kum [1999] 3 HKLRD 12月（上訴法庭）。財產實益權益的擁有人（受益權擁有人） 有使用及享用有關財產的權利，而只持有法律上的 （或名義上的） 權益的人 （例如死者遺產的受託人或遺產代理人）則沒有此權利。也就是說，在信託財產的例子中，受託人持有信託財產法律上的權益，但受益人卻擁有實益權益。一人可同時擁有財產的實益權益和普通法承認的法律權益。財產的實益權益在多方面而言均重要，例如（甲）押記令只適用於判定債務人在財產上的實受益權益：《高等法院條例》（第4章）第20A條；《區域法院條例》（第336章）第52AA條；（乙）有關在婚姻狀況下的產權處理：《已婚者地位條例》（第182章）第6及7條；《法律修訂及改革（綜合）條例》（第23章）第24條；及（丙） 有關稅務評估：《印花稅條例》（第117章）第IIIA部；《遺產稅條例》（第111章）第6條。另見 Asset; Bare legal estate; Beneficiary; Derived; Equitable interest; Nominee shareholder。 |
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