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[接上页] Remarks: Adaptation amendments retroactively made - see 3 of 2004 s. 37 (1) The Authority 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 Authority and copies of the statements prepared under section 18(2) and the report made under section 19(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. 37) Cap 317 s 21 Imposition of construction industry levy PART IV LEVY (1) A levy, to be known as the construction industry 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 section 26(8A), the levy shall be payable in accordance with this Ordinance by every contractor who carries out construction operations. (4) The Legislative Council may by resolution amend Schedule 2. (5) Any amendment to Schedule 2- (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 apply to any construction operations if, before the expiration of the period referred to in paragraph (a)- (i) the tender for the construction operations has been submitted to the employer concerned; (ii) no tender for the construction operations has been submitted to the employer concerned, but a construction contract in respect of the construction operations has been entered into; or (iii) no tender for the construction operations has been submitted to the employer concerned and no construction contract in respect of the construction operations has been entered into, but the construction operations have been commenced. (Replaced 3 of 2004 s. 8) Cap 317 s 22 (Repealed 3 of 2004 s. 9) Cap 317 s 23 (Repealed 3 of 2004 s. 9) Cap 317 s 24 Contractor and authorized person to notify Authority when undertaking construction operations (1) Within 14 days after any construction operations have begun or such further time as the Authority may in any case allow- (Amended 3 of 2004 s. 10) (a) the contractor in respect of the construction operations; and (b) the authorized person appointed in connection with the construction operations,shall each give notice to the Authority in such form as the Authority may specify that he is the contractor in respect of the construction operations or authorized person appointed in connection with the construction operations, as the case may be. (Amended 60 of 1982 s. 3; 3 of 2004 s. 10) (1A) Except in the case of a term contract, subsection (1) shall not apply in respect of any construction operations if it is reasonably estimated that the total value of such operations does not exceed the specified amount. (Replaced 3 of 2004 s. 10) (2) Every notice under subsection (1) shall state the estimated total value of the construction operations. (Amended 3 of 2004 s. 10) (3) Every contractor or authorized person who, without reasonable excuse, fails to give a notice when required to do so by subsection (1) shall be guilty of an offence and shall be liable on conviction to a fine of $1000. Cap 317 s 25 Notice by contractor and authorized person of payments made in respect of construction operations and of completion (1) Subject to subsection (1A), where a payment or an interim payment is made to a contractor or for his benefit in respect of any construction operations, the contractor shall, within 14 days after the payment is made or such further time as the Authority may in any case allow, give notice of it to the Authority in such form as the Authority may specify. (Amended 60 of 1982 s. 4) (1A) Where any payment or interim payment is made in any calendar month to a contractor or for his benefit in respect of any construction operations that are carried out under a term contract, the contractor shall, within 14 days after the last day of that month or such further time as the Authority may in any case allow, give notice of it to the Authority in such form as the Authority may specify. (Added 3 of 2004 s. 11) (2) Not later than 14 days, or such further time as the Authority may in any case allow, after the completion of any construction operations, or of any stage of the construction operations (if the construction operations are undertaken or carried out in stages), the contractor and the authorized person appointed in respect of the construction operations shall each give notice of such completion to the Authority in such form as the Authority may specify. (Amended 60 of 1982 s. 4) (2A) Except in the case of a term contract, subsections (1) and (2) shall not apply in respect of any construction operations if it is reasonably estimated that the total value of such operations does not exceed the specified amount.. (Replaced 3 of 2004 s. 11) |