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　　(ii) an ORSO exempted scheme, or an ORSO registered scheme, the subject of an exemption certificate,then the member shall be treated as an existing member of the new scheme if-
　　
　　(e) no benefits have been or are to be paid under the original scheme to the existing member as a result of the transfer;
　　
　　(f) an amount not less than the past service liability of the existing member has been or is to be transferred from the original scheme to the new scheme as a result of the transfer;
　　
　　(g) the value of vested benefit and the value of past service liability in respect of benefit entitlement conferred by or to be conferred by the new scheme to the existing member at the time immediately after the transfer will not, as a result of the transfer, be less than the value of vested benefit and the value of past service liability respectively of the member under the original scheme immediately before the transfer;
　　
　　(h) the period of employment of the existing member during which he is a member of the original scheme is recognized under the new scheme; and
　　
　　(i) in any case where section 70A(6)(a) or (b) of the relevant Ordinance is applicable to the transfer, that section has been complied with and no benefits held in an occupational retirement scheme in respect of the person have been paid in accordance with section 70A(6) of the relevant Ordinance to the person or the previous owner or the company concerned. (29 of 2002 s. 14)
　　
　　Cap 485B s 3 Application
　　
　　This Regulation shall not apply to or in relation to-
　　
　　(a) any employment which does not entitle or enable a relevant employee to be a member of an ORSO exempted scheme or relevant ORSO registered scheme;
　　
　　(b) any relevant income derived from such employment.
　　
　　Cap 485B s 4 Existing members and new eligible employees to elect between ORSO exempted scheme and MPF scheme
　　
　　PART II
　　
　　EXEMPTION OF ORSO EXEMPTED SCHEMES(1) Subject to subsections (5) and (6), the relevant employer of an ORSO exempted scheme shall, as soon as practicable after making an application under section 5-
　　
　　(a) in the case of an existing member, not later than-
　　
　　(i) 50 days before the relevant date; or
　　
　　(ii) 10 days after he became a relevant employee,
　　
　　whichever is the later;(b) in the case of a new eligible employee, not later than 10 days after the employee became such an employee,provide the member or employee, as the case may be, with, subject to subsection (8), the information specified in Part 1 of Schedule 1 in relation to-
　　
　　(i) the ORSO exempted scheme; and
　　
　　(ii) the MPF scheme which the member or employee, as the case may be, is entitled or enabled to become a member thereof by virtue of his employment, in the Chinese and English languages.
　　
　　(2) Subject to subsection (5), an existing member shall give notice in writing to the relevant employer-
　　
　　(a) not later than 30 days-
　　
　　(i) before the relevant date; or
　　
　　(ii) after he became a relevant employee,
　　
　　whichever is the later; and(b) advising the employer that the member elects-
　　
　　(i) to remain as a member of the ORSO exempted scheme; or
　　
　　(ii) to become a member of the MPF scheme.(3) Subject to subsection (6), a new eligible employee shall give notice in writing to the relevant employer-
　　
　　(a) not later than 30 days after the employee became such an employee; and
　　
　　(b) advising the employer that the employee elects to become a member of-
　　
　　(i) the ORSO exempted scheme; or
　　
　　(ii) the MPF scheme.(4) Subject to subsection (7), an existing member or new eligible employee who fails to make an election under subsection (2) or (3), as the case may be, within the period prescribed under that subsection shall be deemed to have elected to become a member of the MPF scheme and, in any such case, the provisions of the Ordinance and the other provisions of this Regulation shall apply accordingly.
　　
　　(5) Subsections (1) and (2) shall not apply in the case of an existing member of the ORSO exempted scheme who is required by an enactment of a place outside Hong Kong to-
　　
　　(a) remain as a member of the scheme; and
　　
　　(b) make contributions to the scheme in relation to his employment by the relevant employer of the scheme.(6) Subsections (1) and (3) shall not apply in the case of a new eligible employee who is required by an enactment of a place outside Hong Kong to-
　　
　　(a) become a member of the ORSO exempted scheme; and
　　
　　(b) make contributions to the scheme in relation to his employment by the relevant employer of the scheme.(7) Subsection (4) shall not apply in the case of an existing member or new eligible employee to which subsection (2) or (3), as the case may be, does not apply by virtue of subsection (5) or (6) respectively.
　　
　　(8) The Authority may, subject to such conditions as the Authority thinks fit, by notice in writing (published in such manner as the Authority thinks fit) waive or modify any of the provisions of Part 1 of Schedule 1 in the case of-
　　
　　(a) a particular ORSO exempted scheme specified in the notice;
　　
　　(b) an ORSO exempted scheme belonging to a class of ORSO exempted schemes specified in the notice;

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