The transfer, transmission or assignment of the whole or any part of a business of a trade or occupation. However, transfer does not include (a) the sale of the stock-in-trade of a business in the ordinary course of its trade, (b) the creation of a charge, (c) the transfer of land or any share or interest therein, or (d) the transfer of a vessel (or the transfer of any interest or share therein): Transfer of Businesses (Protection of Creditors) Ordinance (Cap 49) s 2(1). Whenever any business is transferred, with or without the goodwill thereof, the transferee shall, notwithstanding any agreement to the contrary, become liable for all the debts and obligations, including liability for tax charged or chargeable under the Inland Revenue Ordinance (Cap 112), arising out of the carrying on of the business by the transferor: s 3(1). However, a transferor or transferee, or any person who sells a business under or pursuant to a charge, is not relieved from any liability to which he would otherwise be subject: s 7. A trustee in bankruptcy may sell all or any part of the property of the bankrupt (including the goodwill of the business), and any transfer of a business of a bankrupt by the Official Receiver or trustee shall be deemed to be exempted from the provisions of the Transfer of Businesses (Protection of Creditors) Ordinance (Cap 49).
某貿易或職業的全部或任何部分業務的轉讓、轉移或傳轉。但業務轉讓不包括(a)在業務通常運作中存貨的出售； (b)押記的設立；(c)土地或其任何部分或權益的轉讓；或 (d)船隻的轉讓（或其任何權益或部分的轉讓）：《業務轉讓（債權人保障）條例》（第49章）第2(1)條。凡轉讓業務，不論是否連同該業務的商譽一起轉讓，即使有任何相反協定，承讓人仍須負有法律責任承擔一切由於出讓人在經營該業務時所欠下的債項及所產生的義務，包括負有法律責任承擔根據《稅務條例》（第112章）所課徵或應課徵的稅項：第3(1)條。但《業務轉讓（債權人保障）條例》的規定並不解除，亦不得當作解除出讓人、承讓人或任何根據或依據押記出售業務的人所本應承擔的法律責任：第7條。破產案受託人可出售有關破產人的一切或任何部分財產（包括業務的商譽），而任何由破產管理署署長作出的破產人業務轉讓，應被視為獲《業務轉讓（債權人保障）條例》（第49章）條文豁免的轉讓。

• Non-contentious proceedings
• Non-contribution clause
• Non-cumulative preference share
• Non-delegable duty
• Non-delivery
• Non-disclosure
• Non est factum
• Non-exclusive licence
• Non-executive director
• Non-existing party
• Nonfeasance
• Non-joinder
• Non-justiciable
• Non-molestation order
• Non-negotiable instrument
• Non-parole period
• Non-pecuniary loss
• Non-performance
• Non-profit making company
• Non-provable debt
• Non-proving executor
• Non-publication order
• Non-recognition
• Non-recourse debt
• Non sequitur