【法规名称】
【法规编号】 79847 什么是编号？
【正 文】
第13页 CAP 485 MANDATORY PROVIDENT FUND SCHEMES ORDINANCE
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[接上页] (8) The provisions of this Ordinance (sections 12, 13, 14 and 15(1) to (3) excepted), and the governing rules of the scheme (in so far as those rules are not inconsistent with this Ordinance), apply to accrued benefits derived from voluntary contributions paid to a registered scheme in the same way as they apply to accrued benefits that are derived from mandatory contributions. (9) The regulations may provide for all or any of the following matters- (a) the vesting of voluntary contributions in the scheme member concerned; (b) the preservation of accrued benefits derived from voluntary contributions; (c) the transfer from one registered scheme to another or from one account within a registered scheme to another account within the same scheme of accrued benefits derived from voluntary contributions; (d) the payment to or in respect of a scheme member of accrued benefits derived from voluntary contributions. (Replaced 4 of 1998 s. 2) Cap 485 s 12 Contributions to vest in scheme members as accrued benefits (1) Subject to section 12A, a contribution in respect of a member of a registered scheme vests in the member as accrued benefits as soon as it is paid to the approved trustee of the scheme. (2) Subject to subsection (2A) and section 12A, income or profits derived from the investment of the accrued benefits of a member of a registered scheme by or on behalf of the approved trustee of the scheme also (after taking into account any loss arising from any such investment) vest in the member as accrued benefits as soon as they are received by that trustee. (Amended 29 of 2002 s. 6) (2A) The reference to income or profits in subsection (2) does not include interest derived from the placing on deposit of- (a) contributions or benefits- (i) received by the approved trustee of a registered scheme in respect of a member of the scheme; and (ii) during the period that the payment of the contributions or benefits into the member's account is pending;(b) benefits- (i) moved from a constituent fund; and (ii) during the period that the investment of the benefits into another constituent fund is pending; and(c) benefits- (i) received from a constituent fund; and (ii) during the period that- (A) withdrawal of the benefits from the registered scheme concerned is pending; or (B) transfer of the benefits to another registered scheme is pending. (Added 29 of 2002 s. 6)(2B) Interest referred to in subsection (2A) must be retained by the approved trustee of the registered scheme concerned- (a) for the payment of any administrative expenses of the scheme; or (b) as income of the scheme,for the benefit of scheme members. (Added 29 of 2002 s. 6) (3) The total amount of accrued benefits vested in a scheme member from time to time is to be calculated as provided by the rules. (Replaced 4 of 1998 s. 2) Cap 485 s 12A Certain amounts relating to severance payments and long service payments to be paid from accrued benefits (1) If- (a) an employer has paid to or in respect of an employee a severance payment or long service payment in accordance with the Employment Ordinance (Cap 57), or a part of such a payment; and (b) accrued benefits are held in a registered scheme in respect of the employee; and (c) a part of those benefits is attributable to contributions paid to the scheme by the employer in accordance with this Ordinance,the employer may make an application in writing to the approved trustee of the scheme for payment of an amount under subsection (2). (2) As soon as practicable after receiving an application under subsection (1), the approved trustee of the registered scheme concerned must, on being satisfied as to the employer's entitlement to a payment under this subsection- (a) if the severance payment or long service payment paid to the employee is not more than the amount of the part of the employee's accrued benefits that is attributable to the employer's contributions, pay to the employer from those benefits an amount equal to the amount of that severance payment or long service payment; or (b) if that severance payment or long service payment is more than the amount of the part of the employee's accrued benefits that is attributable to the employer's contributions, pay to the employer from those benefits an amount equal to the amount of that part.This subsection is subject to subsection (5). (3) If- (a) an employer has not paid the whole of a severance payment or long service payment to or in resp |
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