A BILL

TO

Amend the Dutiable Commodities Ordinance.

Enacted by the Provisional Legislative Council.

1. Short title and commencement

(1) This Ordinance may be cited as the Dutiable Commodities (Amendment) Ordinance 1998.

(2) This Ordinance shall be deemed to have come into operation at 2.30 p.m. on 18 February 1998.

2. Schedule 1 amended

Schedule 1 to the Dutiable Commodities Ordinance (Cap. 109) is amended---

(a) in Part II, in paragraph 1---

(i) in subparagraph (a), by repealing "723.00" and substituting "766";

(ii) in subparagraph (b), by repealing "930.00/kg" and substituting "986/kg";

(iii) in subparagraph (c), by repealing "177.00/kg" and substituting "188/kg";

(iv) in subparagraph (d), by repealing "875.00/kg" and substituting "928/kg";

(b) in Part III---

(i) in paragraph 1---

(A) in subparagraph (a), by repealing "6.14" and substituting "6.51";

(B) in subparagraph (b), by repealing "2.89" and substituting "3.06";

(C) in subparagraph (c), by repealing "6.82" and substituting "7.23";

(D) in subparagraph (d), by repealing "6.06" and substituting "6.42";

(ii) in paragraph 2, by repealing "owned and";

(c) in Part IV, in paragraph 1---

(i) by repealing "$792.00" and substituting "$840";

(ii) by repealing "$26.50" and substituting "$28.10".

Consequential Amendments

Dutiable Commodities (Marking and Colouring of

Hydrocarbon Oil) Regulations

3. Use of marked oil

Regulation 5B(2)(b) of the Dutiable Commodities (Marking and Colouring of Hydrocarbon Oil) Regulations (Cap. 109 sub. leg.) is amended by repealing "owned and".

Explanatory Memorandum

The purpose of this Bill is to amend the Dutiable Commodities Ordinance (Cap. 109) to give effect to the proposals in the 1998--99 Budget to increase the duty on tobacco, hydrocarbon oil and methyl alcohol (clause 2, other than paragraph (b)(ii)).

2. The Bill also makes ancillary amendments to the Ordinance and its subsidiary legislation to make it clear that a refund of the duty paid on light diesel oil may be granted in respect of the use of the oil by road vehicles operated by a franchised bus company, whether the road vehicles are hired or owned by the company (clauses 2(b)(ii) and 3).