【法规名称】
【法规编号】 79951 什么是编号？
【正 文】
第3页 CAP 411 EMPLOYEES' COMPENSATION INSURANCE LEVIES ORDINANCE
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[接上页] (1) The Board shall appoint an auditor, who shall be entitled at any time- (a) to have access to all books of account, vouchers, receipts and other records of the Board referred in section 10; and (b) to require such information and explanations,as he considers necessary to discharge his functions. (2) The auditor shall, as soon as is practicable and in any case not later than 4 months after the end of each financial year, audit the accounts prepared under section 10 and shall submit a report on the accounts to the Board. (Enacted 1990) Cap 411 s 12 Director of Audit's examination (1) Notwithstanding the appointment of an auditor under section 11, the Director of Audit may carry out such examination as he thinks fit into the economy, efficiency and effectiveness with which the Board has used its resources in discharging its functions and exercising its powers. (2) The Director of Audit shall have a right of access at all reasonable times to all such documents in the custody or under the control of the Board as the Director may reasonably require for the purpose of carrying out any examination under subsection (1) and shall be entitled to require from any person holding or accountable for any such document such information and explanations (if any) as are reasonably necessary for that purpose. (3) The Director of Audit may, as soon as practicable, submit to the Legislative Council the results of any examination carried out by him under subsection (1). (Enacted 1990) Cap 411 s 13 Annual report Remarks: Adaptation amendments retroactively made - see 56 of 2000 s. 3 The Board shall, not later than 9 months or such longer period as the Chief Executive may determine after the end of each financial year, submit- (a) a report on the activities and affairs of the Board for that year; (b) a copy of its statements of the accounts therefor; and (c) the auditor's report on the accounts,to the Chief Executive who shall cause the same to be laid on the table of the Legislative Council. (Enacted 1990. Amended 56 of 2000 s. 3) Cap 411 s 14 Imposition of levy Remarks: Adaptation amendments retroactively made - see 56 of 2000 s. 3 PART IV LEVY (1) A levy, to be known as the Employees' Compensation Insurance Levy, shall be payable on each premium payable by an insured in respect of any insurance policy issued by an insurer on or after the effective date. (2) The Chief Executive in Council may by order published in the Gazette prescribe the rate of the levy and that rate shall come into effect on such date as the Chief Executive in Council may determine. (Amended 56 of 2000 s. 3) (3) In this section, "effective date" (生效日期) means 30 days after this section comes into operation. (Enacted 1990) Cap 411 s 15 Insurer to receive and remit levy to Board (1) Where during any relevant period a levy is payable on a premium by an insured under section 14- (a) the insured shall pay the levy to the insurer or the agent of the insurer at the time of paying the premium; (b) the insurer or his agent, as the case may be, shall receive that levy; (c) in the case of an agent who receives the levy under paragraph (b), the agent shall, as soon as practicable, pay that levy to the insurer (whose agent he is) and that insurer shall receive that levy; and (d) the insurer who receives the levy under paragraph (b) or (c) shall deal with that levy according to subsection (4).(2) Subject to subsection (3), where during any relevant period an insurer issues an insurance policy to an insured but no payment of levy is made to the insurer in accordance with subsection (1)(a) or (c), the insurer shall, during that relevant period, be deemed to have received from that insured the levy payable on the premium payable in respect of that policy and shall deal with it according to subsection (4). (3) Where during any relevant period an insured, in accordance with subsection (1)(a), pays to the agent of the insurer a premium together with the levy payable thereon at the prescribed rate, the insurer shall, during that relevant period, be deemed to have received from that insured the levy so payable and shall deal with it according to subsection (4). (4) Subject to subsections (5) and (6), an insurer who, during any relevant period, receives any levy under subsection (1), or who is deemed under subsection (2) or (3) to have so received that levy, shall- (a) hold that levy as so received, or an amount equivalent thereto deemed to have been so received, as the case may be, on behalf of the Board; (b) deposit those sums in any bank within the meaning of the Banking Ordinance (Cap 155); and (c) not later than 2 months after the end of that relevant period, remit those sums to the Board.(5) Where during any relevant period amounts of levy have been received by an insurer under subsection (1), or are deemed under subsection (2) or (3) to have been so received by him, the insurer may deduct from the sums to be remitted to the Board under subsection (4)- |
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