Hong Kong Ordinances

BETTING DUTY ORDINANCE - SECT 6GO

Provisions relating to holding over

(1) This section applies if—

   (a)  a notice of assessment or notice of additional assessment, as the case
        may be, specifies that a horse race betting conductor shall pay an
        amount on or before a date; and

   (b)  the Collector has ordered under section 6GN(8)(b) that payment of the
        whole or part of the amount be held over pending the final
        determination of an appeal made by the conductor.

(2) If the conductor withdraws the appeal, the conductor shall pay the
Collector—

   (a)  the amount that was held over; and

   (b)  interest on the amount that was held over, calculated at the
        specified rate from the date referred to in subsection (1)(a) to the
        date on which the appeal is withdrawn.

(3) If, according to the final determination of the appeal, the amount that is
payable by the conductor under the assessment concerned exceeds the amount
that was not held over, the conductor shall pay the Collector—

   (a)  the difference between the 2 amounts; and

   (b)  interest on so much of the amount that is held over and becomes
        payable as a result of the final determination, calculated at the
        specified rate from the date referred to in subsection (1)(a) to the
        date on which the appeal is finally determined.

(4) Where an amount is payable by the conductor under subsection

(2) or (3)—

   (a)  the Collector shall give the conductor a notice of payment in writing,
        specifying—

        (i)    the total amount that is payable; and

        (ii)   the manner in which and the date on or before which the amount
               shall be paid; and

   (b)  the conductor shall pay the amount in accordance with the notice given
        under paragraph (a).

(5) The Government may recover any interest payable under this section as a
civil debt.

(6) In this section, "specified rate" (指明利率) means the rate determined
by the Chief Justice by order under section 50(1)(b) of the
District Court Ordinance ( Cap 336). (Division 2A added 17 of 2006 s. 15)

"specified rate" (指明利率)