TNAG-1818-FCO40-2579-Broadcasting-in-Hong-Kong-1988 — Page 181

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TELEVISION (AMENDMENT) BILL 1988

by reference to which the amount due on account of the royalty as respects the current quarter is to be determined, the licensee shall, within the period of 30 days immediately following the expiration of the current quarter, pay to the Director of Accounting Services a sum the amount of which shall have been calculated by the licensee having had regard to—

(i) the sum (if any) paid by the licensee on account of the royalty in respect of the quarter immediately preceding the current quarter; and

(ii) an estimate by the licensee of the amount which, were such aggregate ascertainable, would be payable by him on account of the royalty as respects the current quarter.

(b) Where a payment is made under paragraph (a) and when ascertained the amount due on account of the royalty payable under this section as respects the current quarter is found to exceed the amount of the payment---

(i) the excess or any part thereof shall be payable to the Director of Accounting Services on demand; and

(ii) the making of the payment shall not preju- dice any mode of recovery should the licensee fail to pay any part of the excess remaining to be paid pursuant to the requirements of sub-paragraph (i). (c) Where a payment is made under paragraph (a) and when ascertained the amount referred to in para- graph (b) is found to be less than the amount of the payment, the licensee concerned shall be entitled to a refund equal to the amount of the overpayment. (7) Where the Director of Accounting Services believes that an amount payable under this section by a licensee, in relation to any period consisting of one quarter or of two or more consecutive quarters, was greater than the total amount (if any) paid by him in relation to that period, then, without prejudice to any other action which may be taken, he may make an estimate in one sum of the total amount which in his opinion should have been paid in respect of the quarter or quarters comprised in such period and may give to the licensee a notice in writing specifying-

(a) the total amount so estimated;

(b) the total amount (if any) paid by the licensee in

relation to the said period; and

(c) the balance remaining unpaid.

(8) Where a notice is given under subsection (7) to a licensee, the following provisions shall apply-

(a) the licensee may, if he claims that the total amount or, as the case may be, the balance remaining unpaid is excessive, give a notification to that effect in

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