PLC Paper No. LS 112


Paper for the House Committee Meeting
of the Provisional Legislative Council
on 6 March 1998

Legal Service Division Report on
Subsidiary Legislation Gazetted on 27 February 1998

Date of Tabling in Provisional LegCo

:

4 March 1998

Amendment to be made by

:

1 April 1998 (or 8 April 1998

if extended by resolution)

Except L.N. 155 which may be

annulled at the PLC meeting to be

held on 1 April 1998

Prevention of Bribery Ordinance (Cap. 201)
Prevention of Bribery Ordinance (Amendment of Schedule) Order 1998(L.N. 125)

"Tradelink Electronic Document Services Limited" is a public body specified in the Schedule to the Prevention of Bribery Ordinance (Cap. 201). This Order amends that Schedule in order to substitute the Company’s former name with its new name.

Members may refer to PLC Brief Ref : TIB 29/55/1 XXIX of 20 February 1998 from Trade and Industry Bureau for background information.

Inland Revenue Ordinance (Cap. 112)
Specification of Arrangements (Arrangements with the Mainland of China for the Avoidance of Double Taxation on Income) Order(L.N. 126)

This Order specifies that the arrangements set out in the Memorandum between the State Administration of Taxation of the Mainland of China and the Finance Bureau of the Hong Kong Special Administrative Region in the Hong Kong Special Administrative Region on 11 February 1998 concerning the Arrangement Between the Mainland of China and the Hong Kong Special Administrative Region for the Avoidance of Double Taxation on Income ("the Arrangement") shall be a double taxation relief arrangement under section 49 of the Inland Revenue Ordinance (Cap. 112).

Members may refer to paras 20-21 of the PLC Brief on Revenue Proposals for the 1998-99 Budget Ref : FIN SCR 7/2201/97 of 26 February 1998 from Finance Bureau for background information. According to para. 20 of the Brief, details of the Arrangement are set out in a separate PLC Brief to be issued by the Administration soon.

The parties to the Arrangement agreed to arrange for completion at their respective ends of the requisite approval procedure and to notify each other in writing thereof and that the Arrangement shall enter into force on the date on which the last of such notifications is given. The Arrangement shall have effect :

  1. in the Mainland of China, in respect of income derived on or after 1 July 1998; and

  2. in the Hong Kong Special Administrative Region, in respect of income derived in any year of assessment commencing on or after 1 April 1998.

Shipping and Port Control Ordinance (Cap. 313)
Shipping and Port Control (Hong Kong - China and Macau Ferry Terminals) (Amendment) Regulation 1998(L.N. 148)

The purpose of this Regulation is to give effect to the proposal in the 1998-99 Budget to reduce the passenger embarkation fee from $25 to $18 payable under the Shipping and Port Control (Hong Kong - China and Macau Ferry Terminals) Regulations (Cap. 313 sub. leg.).

Members may refer to para. 23 of the PLC Brief on Revenue Proposals for the 1998-99 Budget for background information.

This Regulation will come into operation on 1 April 1998.

Companies Ordinance (Cap. 32)
Companies Ordinance (Amendment of Eighth Schedule) Order 1998(L.N. 149)

The purpose of this Order is to give effect to the proposal in the 1998-99 Budget to reduce the ad valorem charges payable under the Companies Ordinance (Cap. 32) for company registration, registration of increase in nominal share capital of a company, and registration of a return of allotments in respect of a company. The Order reduces the rate of charges from 0.3% to 0.1% and introduces a cap of $30,000 per case.

Members may refer to para. 22 of the PLC Brief on Revenue Proposals for the 1998-99 Budget for background information.

This Order will come into operation on 1 April 1998.

Official Languages Ordinance (Cap. 5)
Official Languages (Alteration of Text under Section 4D) Order 1998(L.N. 150)

This Order makes a formal alteration to certain words and phrases in the Chinese texts of some Ordinances and subsidiary legislation, to achieve consistency between the translation of those words and phrases with similar words and phrases used elsewhere in the Laws of Hong Kong.

This Order will come into operation on 11 April 1998.

Public Revenue Protection Orders (L.N.s 151-4)

L.N.s 151-154 are Public Revenue Protection Orders made under section 2 of the Public Revenue Protection Ordinance (Cap. 120) ("the Ordinance"). They are interim measures taken under the Ordinance to give effect to some of the proposals in 1998-99 Budget. The Bills and Resolution giving long-term effect to these proposals will be introduced into the Provisional Legislative Council following the usual legislative procedures.

Under section 2 of the Ordinance, these Orders, so long as they remain in force, have full effect of law. Section 5(2) provides that every such Order shall expire and cease to be in force -

  1. upon the notification in the Gazette of either the rejection by the PLC or the withdrawal of the bill or resolution in respect of which the Order was made;

  2. upon enactment as law in the ordinary manner of the bill or resolution (with or without modification), or

  3. upon the expiry of 4 months from the day on which the Order came into force, whichever event first happens.

Under section 6 of the Ordinance, any excess of duty, tax, fee, rate or other item of revenue paid under these Orders over that payable immediately after the expiry of the Orders shall be repaid to the person who paid the same.

Public Revenue Protection Ordinance (Cap. 120)
Public Revenue Protection (Hotel Accommodation Tax) Order 1998(L.N. 151)

This Order gives interim effect as from 1 April 1998 to a Resolution to be introduced into this Council.

The Resolution, as set out in the Schedule to the Order, gives effect to the proposal in subparagraph 1 of para. 127 of the 1998-99 Budget Speech. It seeks to amend the Hotel Accommodation Tax Ordinance (Cap. 120) by reducing the level of hotel accommodation tax from 5% to 3%.

Public Revenue Protection Ordinance (Cap. 120)
Public Revenue Protection (Estate Duty) Order 1998(L.N. 152)

This Order gives interim effect as from 1 April 1998 to a Bill to be introduced into this Council.

The Bill, as set out in the Schedule to the Order, gives effect to the proposals in para. 99 of the 1998-99 Budget Speech. It seeks to amend the Estate Duty Ordinance (Cap. 111) by exempting from estate duty estates that have a principal value not exceeding $7.5 million and adjusting rates applicable to larger estates.

Public Revenue Protection Ordinance (Cap. 120)
Public Revenue Protection (Rating) Order 1998(L.N. 153)

This Order gives interim effect as from 1 April 1998 to a Resolution to be introduced into this Council.

The Resolution, as set out in the Schedule to the Order, gives effect to the proposals in paras 129-137 of the 1998-99 Budget Speech. It seeks to amend the Rating Ordinance (Cap. 116) by reducing the overall rates percentage charge from 5% to 4.5% for one year in 1998-99. The reduction will be borne entirely by the general rates : the rates funding of the Municipal Councils will not be affected.

Public Revenue Protection Ordinance (Cap. 120)
Public Revenue Protection (Stamp Duty) Order 1998(L.N. 154)

This Order gives interim effect as from 1 April 1998 to a Bill to be introduced into this Council.

The Bill, as set out in the Schedule to the Order, gives effect to the proposal in paras 123-126 of the 1998-99 Budget Speech. It seeks to amend Head 2 in the First Schedule to the Stamp Duty Ordinance (Cap. 117) to reduce the stamp duty chargeable in respect of a transaction in Hong Kong stock from 0.3% to 0.25 %.

Interpretation and General Clauses Ordinance (Cap. 1)
Rectification of Error (No. 2) Order 1998(L.N. 155)

This Order rectifies an error appearing in the Tramway Ordinance (Alteration of Fares) (Amendment) Notice 1998 (L.N. 95 of 1998), by replacing "14 March 1998’ and substituting "21 March 1998".

The rectification of error order is made under section 98A of the Interpretation and General Clauses Ordinance (Cap. 1). Under section 98A, such order may be annulled by a resolution passed by the PLC at its first meeting held not less than 27 days after the meeting at which the order is laid on the table of this Council.

Tax Reserve Certificates (Fourth Series) Rules (Cap. 289 sub. leg.)
Tax Reserve Certificates (Rate of Interest) Notice 1998(L.N. 156)

This Notice fixes at 7.68% per annum the rate of interest payable on tax reserve certificates issued on or after 2 March 1998.

Fugitive Offenders (United Kingdom) Order
Fugitive Offenders (United Kingdom) Order (L.N. 595 of 1997) (Commencement) Notice 1998 (L.N. 157)

This Notice specifies 19 March 1998 as the day on which the Fugitive Offenders (United Kingdom) Order (L.N. 595 of 1997) ("the Order") will come into operation. The Order applies the procedures for the surrender of fugitive offenders set out in the Fugitive Offenders Ordinance (23 of 1997) to Hong Kong and the United Kingdom of Great Britain and Northern Ireland.

Bankruptcy (Amendment) Ordinance 1996
Bankruptcy (Amendment) Ordinance 1996 (76 of 1996) (Commencement) Notice 1998 (L.N. 158)

This Notice specifies 1 April 1998 as the day on which the Bankruptcy (Amendment) Ordinance 1996 (76 of 1996) ("the Amendment Ordinance") will come into operation. The Amendment Ordinance implements recommendations contained in the Report on Bankruptcy of the Law Reform Commission of Hong Kong.

Bankruptcy (Amendment) Rules 1998
Bankruptcy (Amendment) Rules 1998 (L.N. 77 of 1998) (Commencement) Notice 1998 (L.N. 159)

This Notice specifies 1 April 1998 as the day on which the Bankruptcy (Amendment) Rules 1998 (L.N. 77 of 1998) ("the Amendment Rules") will come into operation. The Amendment Rules make consequential amendments to the Bankruptcy Rules (Cap. 6 sub. leg.) in the light of the enactment of the Bankruptcy (Amendment) Ordinance 1996 (76 of 1996).

Meetings of Creditors (Repeal) Rules 1998
Meetings of Creditors (Repeal) Rules 1998 (L.N. 79 of 1998) (Commencement) Notice 1998 (L.N. 160)

This Notice specifies 1 April 1998 as the day on which the Meetings of Creditors (Repeal) Rules 1998 (L.N. 79 of 1998) ("the Rules") will come into operation. The Rules repeal the Meetings of Creditors Rules (Cap. 6 sub. leg.) which are being re-enacted as part of the Bankruptcy Rules (Cap. 6 sub. leg.).

Bankruptcy (Forms) (Amendment) Rules 1998
Bankruptcy (Forms) (Amendment) Rules 1998 (L.N. 81 of 1998) (Commencement) Notice 1998(L.N. 161)

This Notice specifies 1 April 1998 as the day on which the Bankruptcy (Forms) (Amendment) Rules 1998 (L.N. 81 of 1998) ("the Amendment Rules") will come into operation. The Amendment Rules make consequential amendments to the Bankruptcy (Forms) Rules (Cap. 6 sub. leg.) in the light of the enactment of the Bankruptcy (Amendment) Ordinance 1996 (76 of 1996).

Bankruptcy (Fees and Percentages) (Amendment) Order 1998
Bankruptcy (Fees and Percentages) (Amendment) Order 1998 (L.N. 83 of 1998) (Commencement) Notice 1998(L.N. 162)

This Notice specifies 1 April 1998 as the day on which the Bankruptcy (Fees and Percentages) (Amendment) Order 1998 (L.N. 83 of 1998) ("the Amendment Order") will come into operation. The Amendment Order makes consequential amendments to the Bankruptcy (Fees and Percentages) Order (Cap. 6 sub. leg.) in the light of the enactment of the Bankruptcy (Amendment) Ordinance 1996 (76 of 1996).

Proof of Debts (Amendment) Rules 1998
Proof of Debts (Amendment) Rules 1998 (L.N. 85 of 1998) (Commencement) Notice 1998 (L.N. 163)

This Notice specifies 1 April 1998 as the day on which the Proof of Debts (Amendment) Rules 1998 (L.N. 85 of 1998) ("the Amendment Rules") will come into operation. The Amendment Rules make consequential amendments to the Proof of Debts Rules (Cap. 6 sub. leg.) in the light of the enactment of the Bankruptcy (Amendment) Ordinance 1996 (76 of 1996).

Law Reform (Miscellaneous Provisions and Minor Amendments) Ordinance 1997
Law Reform (Miscellaneous Provisions and Minor Amendments) Ordinance 1997 (80 of 1997) (Commencement) Notice 1998(L.N. 164)

This Notice specifies 1 April 1998 as the day on which -

  1. sections 87 and 101; and

  2. item 81 of Schedule 1,

of the Law Reform (Miscellaneous Provisions and Minor Amendments) Ordinance 1997 (80 of 1997) will come into operation. The provisions are related to amendments consequential to the enactment of the Bankruptcy (Amendment) Ordinance 1996 (76 of 1996).

Public Health (Animals and Birds) Ordinance (Cap. 139)
Public Health (Animals and Birds) (Amendment) (No. 2) Regulation 1998(L.N. 165)

This Regulation amends the Public Health (Animals and Birds) Regulations (Cap. 139 sub. leg.) by providing that -

  1. "water bird" means any bird that ordinarily lives on or feeds in water, and includes ducks and geese;

  2. the birds which are brought into Hong Kong for the purpose of being slaughtered for food shall be imported through the relevant designated point of entry (as referred to in new Schedule 5), and water birds shall be transported separately from birds other than water birds;

  3. imported birds intended to be slaughtered for food shall be taken directly to the designated places (as referred to in new Schedule 6), and water birds intended to be slaughtered for food and birds other than water birds shall not be transported in the same vehicle;

  4. any person who acts in contravention of (b) or (c) shall be liable on summary conviction to a fine of $25,000 as well as to suffer any forfeiture; and

  5. the senior veterinary officer or any person acting under his direction may take samples from the imported birds for laboratory testing.

Members may refer to PLC Brief (without file reference on the Brief) of February 1998 from Economic Services Bureau for background information.


Prepared by

Lam Ping-man, Stephen
Assistant Legal Adviser
Provisional Legislative Council Secretariat
4 March 1998