1985 Ed.]
Air Passenger Departure Tax
[CAP. 140
5
(6) In this section-
“aircraft" includes any parts and accessories of the aircraft:
"amount of the tax" includes any additional sum payable under section 7.
10. (1) The Financial Secretary may authorize the payment to an operator of a fee for collection of the tax.
(2) A fee referred to in subsection (1) shall be paid to the operator in such manner as the Financial Secretary may determine.
11. (1) Subject to subsection (2), an operator may, with the approval in writing of the Director, appoint an agent in Hong Kong to carry out the functions and duties of the operator under this Ordinance on his behalf and may, by notice in writing to the agent and to the Director, revoke any such appointment.
(2) Notwithstanding subsection (1), where an agent is appointed under that subsection, the operator and the agent shall be jointly and severally liable for the amount of the tax payable under section 7 and any additional sum payable under that section, and for the purposes of that section and section 8, a notice of demand issued under section 7(3) to either the agent or the operator shall be deemed to be a notice of demand issued to both.
12. (1) A passenger of any description or class mentioned in the Second Schedule shall be exempted from liability to pay the tax.
(2) The Governor in Council may by order amend the Second Schedule.
(3) The Governor in Council may, by notice in the Gazette, exempt passengers on any specified route or airline service from liability to pay the tax, or such part or proportion of the tax as is specified in the notice.
(4) The provisions of this Ordinance shall apply to and in relation to a passenger who is exempted from liability to pay a part or proportion of the tax under subsection (3) as they apply to and in relation to a passenger who is not exempted from liability under that subsection.
13. The Chief Secretary may, where he is satisfied that payment of the tax by a passenger would entail or has entailed serious hardship or that it would in any particular circumstances be inequitable or contrary to the public interest to impose the tax-
(a) release the passenger liable to pay the tax from his liability;
or
(b) direct that the tax be refunded.
14. (1) The tax paid to an operator by a passenger who does not depart by air from Hong Kong on the occasion in respect of which he has paid the tax, shall be refunded by the operator.
Collection fee.
Appointment of agent.
Exemption from tax.
Second Schedule.
Waiver of tax.
Refund of tax.