Section 28 (2) provides that any excess of the value of trading stock at the beginning and end of the year shall be included in the assessableincome of the taxpayer.
第二款规定凡是年初和年末超过商业原料的价值应计算在本年度的可纳税所得中。
3
The rental incomeassessable to property tax was hk 3, 153, 000