1961-HKRS29-8-28_Part02 — Page 6

TAI not payable in respect of certain Motor vehicles.

Refund of

COSSA.

5. Tax shall not be payable in respect of any motor vehicle imported into the Colony by a person who is a member of Her Majesty's naval, military or air force service, being a motor vehicle in respect of which there has been paid in any country of the Common- wealth a tax or other charge which is the same as or similar to the tax payable under this Ordinance, whether such tax or charge was payable in the form of import duty or in the form of purchase tax or otherwise, so long as such person continues to be a member of such service and such motor vehicle continues to be owned by such person.

6.

Without prejudice to the provisions of any other enactment. taxi certain where it appears to the Governor that tax has been paid in respect of a motor vehicle brought into and kept in the Colony for a period not exceeding three months on the occasion of or in connexion with a temporary stay in the Colony of the owner of the motor vehicle, the Governor may order that the amount of such tax shall be refunded in whole or in part.

Power of Colonial Secretary to waive tax in

7.

The Colonial Secretary may, in his absolute discretion, waive payment of tax in respect of a motor vehicle, the property of a foreign government, brought into the Colony for a period not exceeding three certain cases. months for the use of an officer of flag rank of the naval forces of

such government while it is so used.

Power of Legislative Council to vary tale

of tex.

Regolations.

Ceruin provisions of Bill annexed to Order

8. The Legislative Council may, from time to time, by resolution vary any rate at which tax is to be paid.

9. The Governor in Council may by regulation prescribe or provide for-

(a) the payment of tax;

(b) the better carrying out of the purposes of this Ordinance,

10. The Bill annexed to the Order made by the Governor under the provisions of section 2 of the Public Revenue Protection Ordinance on the 28th day of February, 1961, and published in a Gazette Extraordinary on the 1st day of March, 1961, as Notification Number under Public 344 shall be read and shall be deemed always to have read as if—

(a) in subclause (2) of clause 3, the words "for any reason tax

was not" were deleted and the following substituted therefor

after 3 o'clock in the afternoon of the 1st day of March, 1961, tax is not for any reason";

Revenue

Protection

Ordinance

to be

amendex

with effect

Ieros-

pectively to

DOITUMIZILCE-

TEAL of Order. (Cap. 120).

(b) the following clause were inserted therein after clause 8-

"Tax mot payable in respect of

9. Tax shall not be payable in respect of any motor vehicle imported into the Colony by a cerlalu motor person who is a member of Her Majesty's navel, vehicles. military or air force service, being a motor vehicle

5

in respect of which there has been paid in any country of the Commonwealth a tax or other charge which is the same as or similar to the tax payable under this Ordinance, whether such tax or charge was payable in the form of import duty or in the form of purchase tax or otherwise, so lang as such person continues to be a member of such service and such motor vehicle continues to be owned by such person."; and

(c) in item 4 of the Schedule, the words and comma

except

dual purpose vehicles which are to be licensed under the Road Traffic (Registration and Licensing of Vehicles) Regula- tions, 1956, for use as taxis and goods vehicles" were inserted after the words "Dual purpose vehicles".

SCHEDULE.

Classes of motor vehicles and rate of max.

Item.

1.

Cars, except-

Class of motor vehicle.

(0) cars which are to be licensed under the Road Traffic (Registration and Licensing of Vehicles) Regulations, 1956, as taxis;

(6) public cars to be used solely in connexion with the maintaining of a service in accordance with the grant of the exclusive rights of maintaining such cervice under any enactment

[section 3.]

Rote of tax.

10.

1

Motor cycles

10,

Motor tricyclea

10.

4.

Dual purpose vehicles, cxœpt dual purpose vehicles which are to be licensed under the Road Traffic (Registration and Licensing of Vehicles) Regulations, 1956 for use as taxis and goods vehicles

10.

This printed impression has been carefully compared by me with the Bill which passed the Legislative Council on the 21st day of June, 1961, and is found by me to be a true and correctly printed copy of the said Bill.

(Secretariat GR3/3231/61)

Shayma

Deputy Clerk of Councils.