法律英语词汇“Hire purchase agreement”的翻译、意思、用法、释义-法律词典

单词	Hire purchase agreement
释义	租購協議 An agreement for the bailment of goods under which the bailee may buy the goods, or under which the property in the goods will or may pass to the bailee: Inland Revenue Ordinance (Cap 112) s 2. Where a person carrying on a trade, profession or business incurs capital expenditure under a hire purchase agreement on provision of machinery or plant for the purposes of producing profits chargeable to tax, initial allowance shall be granted for each year of assessment: s 37A. Hire purchase agreement is classified as a contract of option: Helby v Mattews [1895] AC 471, [1895-99] All ER Rep 259 (HL). 指任何委託保管貨品的協議，而根據該協議，受寄人可購買該貨品，或該貨品的產權將會或可能轉移給該受寄人：《稅務條例》（第112章）第2條。凡任何人經營某行業、專業或業務，並為產生應課稅的利潤而在提供機械或工業裝置方面根據租購協議招致資本開支，則應就每個課稅年度給予初期免稅額：第37A條。租購協議被視為一種期權合約：Helby v Mattews [1895] AC 471（上議院）。
随便看	Implied powers of partner Implied promise Implied repeal Implied repudiation Implied term Implied trust Implied undertaking as to quality or fitness Implied undertaking as to title Implied warranty Import Imported goods Importer Importing drugs Imposition Impossibility of performance Impotence Impound Impoundment Imprint Imprisonment Imprisonment for debt Improper conduct Improperlyobtainedevidence Improper use of information Improper use of position

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