CAP. 310]
(Cap. 200.)
Exemptions.
(Cap. 32.)
Appeals.
Business Registration
[1987 Ed.
(ii) imposed the sum to be added to the prescribed business registration fee or prescribed branch registration fee, as the case may be, and levy for the non-payment thereof in accordance with section 11. (Amended, L.N. 64/74; 30 of 1974, s. 3 and 56 of 1984, s. 13)
(3) No prosecution under this section shall be commenced save within 6 years from the date of the commission of the offence.
(4) For the purposes of subsection (1), "forgery" has the meaning attributed to it by section 69 of the Crimes Ordinance, the whole of which section shall apply for such purposes.
16. The provisions of this Ordinance shall not apply to-
(a) any charitable, ecclesiastical, or educational institution of a public character where-
(i) any profits derived from any trade or business of such institution are applied solely for its charitable, ecclesiastical or educational purposes and not expended substantially outside Hong Kong; and (Amended, 56 of 1984, s. 14)
(ii) either such trade or business is exercised in the course of the actual carrying out of the expressed object of such institution, or the work in connexion with such trade or business is mainly carried out by persons for whose benefit such institution is established;
(b) [Deleted, L.N. 88/75 and 32 of 1975, s. 4]
(c) the business of-
(i) agriculture including market gardening;
(ii) breeding or rearing livestock including dairy farming, poultry including the production of eggs, bees including the production of honey, or fish including crustaceans and oysters;
(iii) fishing:
Provided that this paragraph shall not apply to any company which is incorporated in Hong Kong under the Companies Ordinance or to which Part XI of the Companies Ordinance applies. (Added, L.N. 95/76 and 27 of 1976, s. 4)
(d) such other businesses as the Governor in Council may from time to time exempt by regulation made under section 14.
17. (1) Any person wishing to appeal under section 3(4) or 9(5) may, upon payment of the prescribed business registration fee or prescribed branch registration fee, as the case may be, and levy, unless already paid, appeal to the District Court, and where such appeal is determined in his favour the prescribed business registration fee or prescribed branch registration fee, as the case may be, and levy shall be refunded. (Amended, 56 of 1984, s. 15)