Hong Kong Regulations

TAX RESERVE CERTIFICATES (FOURTH SERIES) RULES

- CHAPTER 289A

TABLE OF PROVISIONS

           Long Title

   1.      Citation
   2.      Issue of certificates
   2A.     Minimum amount of purchase of certificates
   2B.     Maintaining of accounts
   3.      Applications by agents of taxpayers
   4.      Registration, acceptance, repayment in respect of certificates applied
           for by agents
   5.      Form of certificate
   6.      Duty of Commissioner to accept certificates in payment of specified
           tax
   7.      Payment of interest and method of calculation
   8.      Duty to refund balance after payment of tax
   9.      Duty to repay principal value of certificate
   10.     Prohibition against transfer of certificate or obligations created
   11.     Power to refuse to accept or to repay on certificates until
           Commissioner satisfied as to holder's signature
   11A.    Removal of entry from account
   12.     Power to issue duplicates
           SCHEDULE 1
           SCHEDULE 2


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