THE HONG KONG GOVERNMENT GAZETTE, DECEMBER 12, 1930.
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as to arrange-
14.-(1) If any proprietor desires to make arrange- Provisions ments approved by the Treasurer for furnishing re- ments for turns of payments for admission to an entertainment, furnishing he shall make application in writing to the Treasurer returns. in such form as he shall direct.
(2) If the Treasurer thinks fit to approve the ar- rangements, he shall signify his approval in writing and shall specify the date on which the arrangements are to take effect.
3) If the approval of the Treasurer is expressed to be granted subject to the compliance by the pro- prietor with any conditions, it shall be the proprie- tor's duty to comply with those conditions.
(4) The Treasurer may at any time either on his own motion or on an application made to him in writing by the proprietor, and without prejudice to his powers subsequently to grant his approval to any arrangements, declare that any arrangements so ap- proved shall, on the date specified in that behalf in the declaration, cease to be in force accordingly.
(5) Where at the time of the holding of an enter- tainment it is uncertain whether payments for ad- mission thereto will or will not be chargeable with duty the proprietor may make arrangements for fur- nishing returns in the same manner as if the pay- ments were subject to duty, and this Regulation shall apply to any such arrangements,
15. (1) If the proprietor of any entertainment Application claims that duty ought not to be charged on admis- for sion to that entertainment by reason of the provisions exemption. of the Ordinance, he shall not less than fourteen days before the date on which the entertainment is. to be held, make an application to the Treasurer claiming exemption accordingly.
(2) An application for the purposes of this Regula- tion shall be made in such form as the Treasurer may prescribe and the applicant shall truly furnish to the Treasurer all particulars which he may require in connection with the said application.
(3) Where the Treasurer is satisfied that having regard to the said provisions duty is not, or if certain conditions are complied with, will not be, chargeable, he shall grant to the applicant a certificate in writing to that effect.
(4) Where any such certificate as aforesaid is grant- ed the Treasurer may, if he thinks it necessary so to do for the protection of the Revenue, require the proprietor to comply with any conditions specified in the certificate, and it shall be the duty of the pro- prietor to comply with the conditions so specified.
16. Any reference in these Regulations to admis- Transfer to sion to a place of entertainment or to a person ad- different mitted to a place of entertainment shall be deemed to parts of include a reference to the admission to another part entertain-
place of
of the place of entertainment for admission to which ment. part a payment involving duty or more duty is re- quired of a person who has been admitted to one part of that place of entertainment, and to such a person admitted to such another part of the place of entertainment and these Regulations shall have effect accordingly.
records to
17. The Treasurer may, if he thinks it necessary Treasurer so to do for the protection of the Revenue, require a may require proprietor to keep registers of payments for admission be kept and and records of adhesive stamps and Government tickets to be tickets purchased and used, in such form as he may issued in prescribe, and to issue tickets in such form and man- prescribed ner as he may prescribe, and it shall be the duty of the proprietor to comply with such requirements.
forms.