Question

帮忙翻译一段英文税法（用翻译软件的就用劳烦了），万分感谢！

96. (1) No deduction shall be made in respect of any loss arising from any business which, having regard to the nature of the business, to the principal occupation of the owner, partners, shareholders or other persons having a beneficial interest therein, to the relationship of the business to the domestic establishment of any such person or to any other relevant factor, the Commissioner-General considers it reasonable to regard as not being carried on mainly with a view to the realisation of profits; and, without prejudice to the generality of the foregoing, a business shall be deemed not to be carried on for any charge year with a view to the realisation of profits where more than one-quarter of the amount of the revenue expenditure incurred in such business in such year relates to goods, services, amenities or benefits, or to the production of goods, services, amenities or benefits, which are of a personal or domestic nature enjoyed by the owner, partners, shareholders or other persons having a beneficial interest in the business or a member of the family or the domestic establishment of any such person. Incurred loss not deductible in certain cases

Answer 1

不应当减去任何损失方面的任何业务,考虑到业务的特性,给校长占领业主、合作伙伴、股东或他人有利益在其中,商业的关系对国内设立这样的人或任何其他相关因素,Commissioner-General认为不合理的作为正在进行主要为了实现利润;在不损害前述的共性,一个商业将被视为不进行任何费用年,为了实现利润有超过四分之一的收入支出金额业务在这样年有关商品、服务设施或利益,或商品的生产、服务、设施或利益,这是一个个人或国内自然享受由业主、合作伙伴、股东或他人有利益的企业或家庭成员或国内建立有这样一个人。扣除费用损失在某些情况下