2 -

a company specified in paragraph.

(b) or (c);

"exercise control of a company" means

(a) to hold office in that company; or

(b)

to be the beneficial owner of

more than 15 per cent of the

voting shares of that company;";

and

(b) by inserting the following after the definition

of "material"

""ordinarily resident in Hong Kong" includes -

(a)

in the case of a person

(b)

(i) residence in Hong Kong for not

less than 180 days in any calendar

year; or

(ii)

residence in Hong Kong for

not less than 300 days in any 2

consecutive calendar years; and

in the case of a company, a

company registered in Hong Kong

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