CAP. 310]
Business Registration
[1987 Ed.
Originally 6 of 1959.
CHAPTER 310
BUSINESS REGISTRATION
To amend the law relating to the registration of businesses in Hong Kong. (Amended, 12 of 1985, s. 29(1))
L.N. 64/74. #5 of 1989.
30 of 1974.
L.N. 88/75. 27/90
32 of 1975.
L.N. 95/76. 27 of 1976. L.N. 93/79. L.N. 118/79. L.N. 147/83. 56 of 1984. L.N. 66/85. 12 of 1985. 25 of 1987.
[6 February 1959.]
Short title.
Interpretation.
(Cap. 112.)
Schedule.
(Cap. 32.)
1. This Ordinance may be cited as the Business Registration Ordinance.
2. (1) In this Ordinance, unless the context otherwise requires- "business" means any form of trade, commerce, craftsmanship, profession, calling or other activity carried on for the purpose of gain and also means a club; (Amended, L.N. 88/75 and 32 of 1975, s. 2)
"certification" means certification by the Commissioner under section 19; (Added, 56 of 1984, s. 2)
"club" means any corporation or association of persons formed for the purpose of affording its members facilities for social intercourse or recreation and which-
(a) provides services for its members (whether or not for the purposes of gain); and
(b) has club premises of which its members have a right of exclusive use; (Added, L.N. 88/75 and 32 of 1975, s. 2)
"Commissioner" means the Commissioner of Inland Revenue appointed under the Inland Revenue Ordinance;
"duplicate" in relation to a branch registration certificate means a duplicate thereof issued under regulations made under section 14; (Added, 56 of 1984, s. 2)
"duplicate" in relation to a business registration certificate means a duplicate thereof issued under regulations made under section 14; (Added, 56 of 1984, s. 2)
"levy" means the amount prescribed in item 6 of the Schedule; (Added, 56 of 1984, s. 2)
"place of business" includes in relation to-
(a) a company incorporated in Hong Kong under the Companies Ordinance, its registered office; and