Hong Kong Regulations

BETTING DUTY REGULATIONS - REGULATION 3A

Submission of returns in respect of betting on football matches

(Past version on 18/07/2003).

Due to technical constraints, regulation 3AA of these regulations is placed
after regulation 3A in the BLIS system. The correct sequence of the
regulations should be "3AA, 3A".

(1) A football betting conductor shall, within 3 months after the end of each
charging period, submit to the Collector a return, in the specified form,
setting out 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.

(2) The return shall be accompanied by—

   (a)  a financial statement showing the net stake receipts of the conductor
        in that charging period, which is audited by a qualified person; and

   (b)  an audit report prepared by the qualified person.

(3) The qualified person shall state in the audit report whether, in the
opinion of the qualified person and in relation to that charging period, the
following statements are true—

   (a)  the conductor has kept records in accordance with the Ordinance;

   (b)  the financial statement has been prepared in accordance with those
        records; and

   (c)  the net stake receipts shown in the statement has been calculated in
        accordance with the Ordinance.

(4) A football betting conductor that, without reasonable excuse, contravenes
this regulation commits an offence and is liable to a fine at level 3.

(5) (Repealed 17 of 2006 s. 23)

(29 of 2003 s. 20)