PLC Paper No. LS 113

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

Legal Service Division Report on
Air Passenger Departure Tax (Amendment) Bill 1998

Object of the Bill

To amend the Air Passenger Departure Tax Ordinance (Cap. 140) to give effect to the proposal in the 1998-99 Budget.

Provisional LegCo Brief Reference

2. FIN SCR 7/2201/97 issued by the Finance Bureau on 26 February 1998.

Date of First Reading

3. 4 March 1998.

Comments

4. The Bill amends the First Schedule to the Ordinance to reduce the air passenger departure tax from $100 to $50. The Administration intends the amendment to come into effect when the new Chek Lap Kok Airport commences operation.

Conclusion

5. The legal and drafting aspects of the Bill are in order.

Prepared by

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