Hong Kong Ordinances

BETTING DUTY ORDINANCE - SECT 6Q

Additional assessment

(1) Despite having given a notice of assessment to a football 
betting conductor in relation to a charging period, if the Collector
reasonably believes that the net stake receipts that were derived from the
conduct of authorized betting on football matches by the conductor in respect
of that charging period exceed the amount of net stake receipts as specified
in the notice, the Collector shall make an additional assessment of the
net stake receipts that were derived in respect of that charging  period.

(2) The additional assessment may only be made within 6 years after the end of
that charging period.

(3) As soon as practicable after making the additional assessment, the
Collector shall give the conductor a notice of additional assessment in
writing, specifying—

   (a)  the amount of net stake receipts as additionally assessed; and

   (b)  the amount of additional football betting duty that is payable by the
        conductor, and the manner in which and the date on or before which the
        amount shall be paid.

(4) The conductor shall make payment to the Collector in accordance with the
notice of additional assessment. (Part 3 added 29 of 2003 s. 14)