A46
Ord. No. 10/78 HOTEL ACCOMMODATION TAX (AMENDMENT)
HONG KONG
L.S.
No. 10 OF 1978
I assent.
Short title.
Addition of new section 10. (Cap. 348.)
MURRAY MACLEHOSE,
Governor.
16th February, 1978.
An Ordinance to amend the Hotel Accommodation Tax Ordinance.
[17th February, 1978]
Enacted by the Governor of Hong Kong, with the advice and consent of the Legislative Council thereof.
1. This Ordinance may be cited as the Hotel Accommodation Tax (Amendment) Ordinance 1978.
2. The principal Ordinance is amended by adding after section 9 the following new section-
"Limitation of time for criminal proceedings under
section 5.
10. Criminal proceedings in respect of any offence under section 5 may be commenced at any time not later than-
(a) two years after the discovery thereof by the Col-
lector; or
(b) six years after the commission of the offence, whichever period expires first.”.
Passed by the Hong Kong Legislative Council this 15th day of February, 1978.
STEPHEN S. P. TAM, Clerk to the Legislative Council.
This printed impression has been carefully compared by me with the bill, and is found by me to be a true and correctly printed copy of the said bill.
STEPHEN S. P. TAM,
Clerk to the Legislative Council.