【法规名称】
【法规编号】 82271 什么是编号？
【正 文】
第6页 CAP 1172 DAO HENG BANK LIMITED (MERGER) ORDINANCE
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[接上页] Cap 1172 s 9 Taxation and revenue matters (1) For the purposes of the Inland Revenue Ordinance (Cap 112), on and from the appointed day Dao Heng Bank shall be treated as if it were the continuation of and the same person in law with regard to the undertakings as the transferring banks. (2) Accordingly (and without affecting the generality of subsection (1))- (a) a vesting or deemed vesting in Dao Heng Bank of any property or liabilities by virtue of this Ordinance does not constitute a sale or other disposal of or a change in the nature of that property or the liability for any purpose under the Inland Revenue Ordinance (Cap 112); (b) the aggregate amount of any losses sustained by the transferring banks which are capable of but have not been carried forward and set off against assessable profits of the transferring banks for the purposes of section 19C of the Inland Revenue Ordinance (Cap 112) as at the end of the last complete financial year of the transferring banks are deemed to be losses of Dao Heng Bank and, accordingly, available for set off against the assessable profits of Dao Heng Bank for the purposes of that Ordinance.(3) The profits or losses of the transferring banks treated as profits or losses of Dao Heng Bank in accordance with section 8(3)- (a) shall not be taken into account for the purpose of computing the profits and losses of the transferring banks which are chargeable to tax under Part IV of the Inland Revenue Ordinance (Cap 112) for any year of assessment; and (b) shall be taken into account for the purpose of computing the profits and losses of Dao Heng Bank which are chargeable to tax under Part IV of the Inland Revenue Ordinance (Cap 112) for the year of assessment the basis period for which includes the appointed day. Cap 1172 s 10 Contracts of employment (1) Section 7(a) shall apply to a contract for the employment of any person by a transferring bank and employment with a transferring bank and Dao Heng Bank under any such contract shall be deemed for all purposes to be a single continuing employment. (2) No director, secretary or auditor of a transferring bank shall by virtue only of this Ordinance become a director, secretary or auditor, as the case may be, of Dao Heng Bank. Cap 1172 s 11 Pensions, provident funds and gratuity benefits (1) The deeds and rules constituting or relating to the pension fund schemes and the provident fund schemes established for the benefit of employees of the transferring banks, and the gratuity benefits payable by the transferring banks shall, on and from the appointed day, be construed and have effect, so far as the context permits, as if for any reference therein to the transferring banks there were substituted a reference to Dao Heng Bank. (2) No officer or employee of a transferring bank who becomes an officer or employee of Dao Heng Bank by virtue of this Ordinance shall, by virtue only of this Ordinance, be entitled to participate in any pension fund scheme of, provident fund scheme of, or gratuity benefits payable by Dao Heng Bank, and no existing officer or employee of Dao Heng Bank shall, by virtue only of this Ordinance, be entitled to participate in any pension fund scheme of, provident fund scheme of, or gratuity benefits payable by a transferring bank. Cap 1172 s 12 Waiver of prohibition of merger (1) Any provision contained in any contract or other document to which a transferring bank or Dao Heng Bank or any of their respective subsidiaries is a party which prohibits or has the effect of prohibiting the transfer and vesting or deemed transfer and vesting of any of the undertakings of the transferring banks in Dao Heng Bank shall be deemed by this Ordinance to have been waived. (2) Any provision contained in any contract or other document to the effect that a breach of contract or a default shall occur or be deemed to occur as a result of the transfer and vesting or deemed transfer and vesting of any of the undertakings of the transferring banks in Dao Heng Bank, and to which a transferring bank or Dao Heng Bank or any of their respective subsidiaries is a party, shall be deemed by this Ordinance to have been waived. Cap 1172 s 13 Evidence: books and documents (1) All books and other documents which would, before the appointed day, have been evidence in respect of any matter for or against a transferring bank shall be admissible in evidence in respect of the same matter for or against Dao Heng Bank. (2) In this section, "documents" (文件) has the same meaning as in section 46 of the Evidence Ordinance (Cap 8). Cap 1172 s 14 Part III of Evidence Ordinance (Cap 8) (1) On and from the appointed day, Part III of the Evidence Ordinance (Cap 8) shall apply to the banker's records of the transferring banks vested or deemed to be vested in Dao Heng Bank by virtue of this Ordinance, and to entries made in those records before the appointed day, as if such records were the records of Dao Heng Bank. (2) For the purposes of section 20 of the Evidence Ordinance (Cap 8), banker's records which are deemed to have become the banker's records of Dao Heng Bank by virtue of this Ordinance shall be deemed to have been the ordinary banker's records of Dao Heng Bank at the time of the making of any entry therein which purports to have been made before the appointed day, and any such entry shall be deemed to have been made in the usual and ordinary course of business. |
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