Hong Kong Ordinances

AIR PASSENGER DEPARTURE TAX ORDINANCE - SECT 13

Waiver of tax

(Past version on 30/06/1997).

The Chief Secretary for Administration may, where he is satisfied that payment
of the tax by a passenger would entail or has entailed serious hardship or
that it would in any particular circumstances be inequitable or contrary to
the public interest to impose the tax-

   (a)  release the passenger liable to pay the tax from his liability; or

   (b)  direct that the tax be refunded. (Amended L.N. 362 of 1997)