Legislative Council

LC Paper No. LS 5/98-99

Legal Service Division Report on
Public Revenue Protection (Dutiable Commodities) (No. 2) Order 1998 under
Public Revenue Protection Ordinance (Cap. 120)
(L.N. 249 of 1998 Gazetted on 22 June 1998)

The Public Revenue Protection (Dutiable Commodities) (No. 2) Order 1998 was made by the Chief Executive after consultation with the Executive Council under section 2 of the Public Revenue Protection Ordinance (Cap. 120) (the Ordinance). This Order is an interim measure taken under the Ordinance to give effect to one of the nine new measures to revive the economy of Hong Kong as announced by the Government on 22 June 1998, namely, the reduction of the duty payable on light diesel oil. The Resolution giving effect to this new measure for the remaining period of the current financial year will be introduced into the Legislative Council following the usual legislative procedures.

2. Under section 2 of the Ordinance, this Order, so long as it remains in force, has the full effect of law. Section 5(2) provides that such Order shall expire and cease to be in force -

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

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

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

3. Under section 7 of the Ordinance, if this Order ceases to be in force and is not replaced, with or without modification, by the resolution in respect of which it was made, the duty, tax, fee, rate or other item of revenue which was payable immediately before the coming into force of the Order shall thereupon again become payable in full.

4. This Order gives interim effect as from 23 June 1998 to a Resolution to be introduced into this Council. The Resolution, as set out in the Schedule to the Order, seeks to amend Schedule 1 to the Dutiable Commodities Ordinance (Cap. 109) by reducing the duty payable on light diesel oil from the existing duty of $2.89 per litre to $2.00 per litre as from 23 June 1998. The reduction in duty will remain in effect until 31 March 1999.

Prepared by

Fung Sau-kuen, Connie
Assistant Legal Adviser
Legislative Council Secretariat
2 July 1998