Legislative Council

LC Paper No. LS214/98-99

Paper for the House Committee Meeting
of the Legislative Council
on 25 June 1999

Legal Service Division Report on
Customs and Excise Service
Children's Education Trust Fund Bill

Object of the Bill

To establish the Customs and Excise Service Children's Education Trust Fund.

LegCo Brief Reference

2. TIB 03/01/3 issued by the Trade and Industry Bureau in June 1999.

Date of First Reading

3. 23 June 1999.


4. The Bill proposes to establish a trust fund to be known as the Customs and Excise Service Children's Education Trust Fund to provide financial assistance for post-primary education for children of customs officers as well as for the education and training for their handicapped children.

5. Provisions are made in the Bill -

  1. to incorporate the Commissioner of Customs and Excise as trustee;

  2. to set out the objects of the trust and application of the fund;

  3. to establish a committee to manage the fund;

  4. to prescribe the types of investment that may be made and to set up an Investment Advisory Board;

  5. for the keeping of proper accounts and financial records, audit and presentation of the audited statement of accounts and related documents to the Legislative Council; and

  6. to charge the cost of the administration of the fund on the general revenue.

6. The provisions as proposed in the Bill follow closely those in other existing ordinances which set up similar trust funds for other disciplinary forces in the Government, namely the Police Children's Education Trust Ordinance (Cap. 1119) and Correctional Services Children's Education Trust Ordinance (Cap. 1131) and in the Prisoners' Education Trust Fund Ordinance (Cap. 467).

Public Consultation

7. There is no reference to any public consultation in the LegCo Brief.

Consultation with LegCo Panel

8. The Bill has not been referred to any Panel for discussion.


9. The Bill may not have any policy issue which Members may find to require detailed scrutiny by a Bills Committee.

10. There are certain drafting points on which clarification is being sought from the Administration. A further report will be made in due course.

Prepared by

CHEUNG Ping-Kam, Arthur
Assistant Legal Adviser
Legislative Council Secretariat
21 June 1999