Hong Kong Regulations

FACTORIES AND INDUSTRIAL UNDERTAKINGS (SAFETY MANAGEMENT) REGULATION - SECT 35

Defence

It shall be a defence for a proprietor or contractor charged with an offence
under section 16(1)(b) or 22(1)(b) in any case where a recommendation
specified in a safety audit report or safety review report has not been
implemented or fully implemented to show that, in all the circumstances of the
case-

   (a)  it was impracticable (including economically impracticable) to
        implement or fully implement, as the case may be, the recommendation;
        and

   (b)  the proprietor or contractor, as the case may be, took adequate steps
        to improve the safety management system to which the report relates in
        view of the concern with that system to which the recommendation
        relates.