| 单词 | Statutory charges |
| 释义 | 法定押令 Charges imposed on land by statute. In Hong Kong, a number of Ordinances provide for creation of a charge over land to secure sums due to the government. This charge arises automatically on the defined event and will be capable of protection by registration of a memorial at the Land Office, ie to secure estate duty due on the death of the donor of land (Estate Duty Ordinance (Cap 111) ss 3(1), 5, 18(1)) or costs incurred by the Building Authority for costs incurred for remedial work (Building Ordinance (Cap 123)): Nield, Hong Kong Land Law (2nd Ed) Ch 3 pp 70-71; Lee Siu Man v Chu Chi Wing [1992] 1 HKC 266; Wah Ying Properties Ltd v Sound Cash Ltd [1994] 1 HKC 786. Charges arising by statute are, as are equitable mortgages, usually realisable by sale: Estate Duty Ordinance (Cap 111) s 18. A charging order on land by way of execution is an instance of a statutory charge: Land Registration Ordinance (Cap 128) s 5A; The Rules of the High Court (Cap 4A) O 50 r1. See also Charge. 藉法規對土地施加的押土。 香港的若干法例就訂立土地押記作為應付給政府的金錢的償還保證訂定條文。 此等押記在已界定的事項自動產生，並可藉於田土註冊處登記註冊摘要獲得保障，即確保土地的贈與人一旦去世應繳付遺產稅(《遺產稅條例》(第111章) 第3(1)、5及18(1)條)或由建築事務監督因補救的工作招致的費用 (《建築物條例(第123章)》：Nield, Hong Kong Land Law (第2版) 第3章，第70至71頁; Lee Siu Man v Chu Chi Wing [1992] 1 HKC 266; Wah Ying Properties Ltd v Sound Cash Ltd [1994] 1 HKC 786。藉法規產生的押記通常可藉售賣變現(與衡平法按揭一樣) ：《遺產稅條例》 (第111章) 第18條。 藉執行程序文件產生的押記令屬法定押記：《土地註冊條例》(第128章) 第5A條；《高等法院規則》(第4A章)第50號命令第1條規則。 另見 Charge。 |
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