【法规名称】
【法规编号】 82141 什么是编号？
【正 文】
第10页 CAP 279D SUBSIDIZED SCHOOLS PROVIDENT FUND RULES
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[接上页] (6) The amount of a dividend to which paragraph (5) applies shall be reduced by an amount equivalent to the dividend divided by 365 (or 366 if the 2nd relevant financial year includes a February with 29 days) and then multiplied by the total number of days of the 2nd relevant financial year when the relevant account had either not been opened or was closed but excluding- (a) the 1st date; and (b) if that account was opened on a day in a month of that year other than the first day of the month, the days of that month preceding the day on which that account was opened. (L.N. 233 of 1997) (7) Subject to paragraph (8), the amount of any dividend, declared in accordance with rule 12, in respect of an account which- (a) has not been closed under rule 13 or 13A; but (b) was opened after the last day of September of a financial year,shall be reduced by an amount equivalent to the dividend divided by 365 (or 366 if that year includes a February with 29 days) and then multiplied by the total number of days of that year when the account had not been opened but excluding, if that account was opened on a day in a month of that year other than the first day of the month, the days of that month preceding the day on which that account was opened. (L.N. 233 of 1997) (8) Paragraphs (4), (5) and (7) shall not apply to any financial year before the financial year beginning 1 September 1997. (L.N. 233 of 1997) (9) For the avoidance of doubt, it is hereby declared that- (a) where a contributor's account has been closed under rule 13 or 13A, no dividend shall be carried thereto under rule 12 except in accordance with the provisions of this rule; (b) the period beginning the day next following the 1st date and ending the 2nd date shall not be taken into account as continuous contributory service of that contributor for any purpose; (c) the period for calculating under these rules the amount of any dividend, declared in accordance with rule 12, in respect of an account which was closed under rule 13 or 13A shall include the date on which the account was closed. (L.N. 233 of 1997) Cap 279D rule 15 Transfer of teachers (1) In any case in which a contributor commences employment in a grant school, without a break in teaching service otherwise than such break as the Permanent Secretary may approve, such teacher shall have the option, on application to the Board, of- (L.N. 79 of 2000; 3 of 2003 s. 17) (a) having his account closed in accordance with the provisions of rule 13 and receiving payment in accordance with the provisions of rule 14; or (b) having his account kept open in accordance with the provisions of rule 13(3); or (c) having his account transferred to the Grant Schools Provident Fund.(2) In any case in which a contributory teacher's employment in a grant school or DSS school is terminated and his account in the Grant Schools Provident Fund is transferred to the Subsidized Schools Provident Fund, the treasurer shall open a contributor's account in the Subsidized Schools Provident Fund in such teacher's name and shall credit thereto the account so transferred; and such teacher shall for all purposes thereafter be deemed to have been a contributor to the Subsidized Schools Provident Fund with effect from the commencement of his continuous contributory service within the meaning of the Grant Schools Provident Fund Rules (Cap 279 sub. leg. C). (2A) In any case in which a contributor employed in a subsidized school or DSS school terminates his employment in the subsidized school or DSS school and commences employment in another school which is a subsidized school, without a break in teaching service otherwise than such break as the Permanent Secretary may approve, the contributor shall have the option of- (3 of 2003 s. 17) (a) having his account closed in accordance with rule 13 and receiving payment in accordance with rule 14; or (b) continuing to contribute to the Fund under these rules without closing his account. (L.N. 79 of 2000)(3) (Repealed L.N. 79 of 2000) (L.N. 79 of 2000) Cap 279D rule 16 Accounts Remarks: Adaptation amendments retroactively made - see 55 of 2000 s. 3 (1) The treasurer shall, with the assistance of such persons as the Director of Accounting Services may require, cause proper accounts to be kept of all transactions of the Fund including a separate account for each contributor, and shall cause to be prepared for every period of 12 months ending 31 August in each year a statement of the accounts of the Fund, which statement shall include an income and expenditure account and a balance sheet and shall be signed by the Chairman and the treasurer. (2) The accounts of the Fund and the signed statement of the accounts shall be audited by an auditor appointed by the Chief Executive who shall certify the statement subject to such report, if any, as he may think fit. (55 of 2000 s. 3) (3) A copy of the signed and audited statement of accounts together with the auditor's report, if any, shall be placed before the Board at the annual general meeting of the Board next following the expiration of the period covered by such statement and shall thereafter be submitted to the Secretary for Education and Manpower. (L.N. 226 of 1976; L.N. 11 of 1987) Cap 279D rule 17 Reports on working of Fund Remarks: Adaptation amendments retroactively made - see 55 of 2000 s. 3 Notwithstanding any of the provisions of rule 16, whenever so required by the Chief Executive the Board shall submit to him through the Chief Secretary for Administration a report upon the operation of the Fund and an audited statement of the accounts of the Fund. (L.N. 226 of 1976; L.N. 362 of 1997; 55 of 2000 s. 3) Cap 279D rule 18 Determination of disputes Any dispute arising under these rules shall be determined by the Board: Provided that any person who considers himself aggrieved by any decision of the Board may within 28 days from the date when he was informed of the decision, appeal to the Administrative Appeals Board. (6 of 1994 s. 51) |
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