Hong Kong Ordinances

AIR PASSENGER DEPARTURE TAX ORDINANCE

- CHAPTER 140

TABLE OF PROVISIONS

           Long Title

   1.      Short title
   2.      Interpretation
   3.      Imposition of tax
   4.      Collection of tax
   5.      Records
   6.      Returns
   7.      Assessment and payment of tax
   8.      Recovery of tax
   9.      Lien on aircraft
   10.     Collection fee
   11.     Appointment of agent
   12.     Exemption from tax
   13.     Waiver of tax
   14.     Refund of tax
   15.     Offences
   16.     Arrest
   17.     Alternative means of collecting tax
   17A.    Collecting tax by authorized persons
   18.     Liability of an employer
   19.     Delegation of powers
   20.     Amendment of Schedule 3
           SCHEDULE 1
           SCHEDULE 2
           SCHEDULE 3


[ Note: This table has been automatically generated and may be incomplete. ]