【法规名称】
【法规编号】 79967 什么是编号？
【正 文】
第13页 CAP 360 PNEUMOCONIOSIS (COMPENSATION) ORDINANCE
|
[接上页] (Amended 3 of 2004 s. 38) Cap 360 s 30 Bank account (1) The Board shall open and maintain an account with a bank approved by the Director of Accounting Services. (2) The Board shall pay all moneys received by it into the account referred to in subsection (1). Cap 360 s 31 Investment of funds All funds of the Board that are not immediately required may be- (a) deposited on fixed term or call deposit or in a savings account in any bank nominated by the Financial Secretary either generally or in any particular case, for that purpose; or (b) subject to the prior approval of the Financial Secretary, invested in such investments as the Board thinks fit. Cap 360 s 32 Accounts (1) The Board shall maintain proper accounts and records of all income and expenditure. (2) After the end of each financial year, the Board shall cause to be prepared statements of income and expenditure during the previous financial year and of the assets and liabilities of the Board on the last day thereof. Cap 360 s 32A Power to write off (1) The Board may write off the whole or any part of any debt due to the Board which it reasonably considers irrecoverable. (2) Any write-off under subsection (1) shall take effect for accounting purposes alone and shall not extinguish any right of the Board to recover the debt which has been written off. (Added 65 of 1987 s. 5) Cap 360 s 33 Auditors (1) The Board shall appoint auditors, who shall be entitled at any time to have access to all books of account vouchers and other financial records of the Board and to require such information and explanations thereof as they may think fit. (2) The auditors shall audit the statements prepared under section 32(2) and shall report thereon to the Board. Cap 360 s 34 Statements and reports to be laid on table of Legislative Council Remarks: Adaptation amendments retroactively made - see 3 of 2004 s. 38 (1) The Board shall, within 6 months after the end of each financial year or such further time as the Chief Executive may in any particular year allow, submit to the Chief Executive a report on the activities of the Board and copies of the statements prepared under section 32(2) and the report made under section 33(2). (2) The Chief Executive shall cause the reports and statements received by him under subsection (1) to be laid on the table of the Legislative Council. (Amended 3 of 2004 s. 38) Cap 360 s 35 Imposition of levy PART VII LEVY (1) A levy at the specified rate shall be imposed on the value of all construction operations undertaken or carried out in Hong Kong. (2) Notwithstanding subsection (1), construction operations the total value of which does not exceed the specified amount shall not be liable to the levy. (3) Subject to regulation 6(8A) of the Pneumoconiosis (Compensation) (Assessment of Levy) Regulations (Cap 360 sub. leg. A), the levy imposed under subsection (1) shall be payable in accordance with this Ordinance by every contractor who carries out construction operations. (4) A levy at the specified rate shall be imposed on the value of all quarry products. (5) The levy imposed under subsection (4) shall be payable by every quarry operator of the quarry in which the quarry products are extracted or produced. (6) The Legislative Council may by resolution amend Schedule 5. (7) Any amendment to Schedule 5- (a) shall come into effect on the expiration of the period of 30 days after the publication of the resolution in the Gazette; and (b) shall not app |
- 此法规有错误，我来纠正。请点击在此 提交错误内容或者您纠正的内容！