1985 Ed.]
Air Passenger Departure Tax
ICAP. 140
16. (1) A police officer or any person authorized by the Director in writing for the purposes of the Hong Kong Airport (Regulations) Ordinance, may arrest without warrant any person reasonably suspected of committing an offence under section 15(1) or (2).
(2) A person arrested under subsection (1) shall be taken forthwith to the nearest police station and thereafter section 52 of the Police Force Ordinance shall apply.
17. (1) Without prejudice to the liability of an operator for any amount under this Ordinance, the Director may, if it appears to him for any reason that any tax is unlikely to be collected by an operator, appoint a person in lieu of the operator to collect that tax.
(2) Where a person is appointed by the Director under subsection (1), references to the operator in sections 4 and 14(1) shall be construed as references to the person so appointed.
18. (1) Notwithstanding any term express or implied in any contract of employment, whether entered into before or after the commencement of this Ordinance, but subject to subsection (2), an employer shall not be liable to pay on behalf of an employee the tax payable by the employee or by any member of the employee's family departing by air from Hong Kong, nor to reimburse to the employee any such tax that has been paid, and no action shall lie against an employer in respect of the failure by the employer to so pay or reimburse any such tax.
(2) Subsection (1) shall not apply where a contract of employment provides for payment of the tax expressly by reference to this Ordinance.
(3) In this section the term "employer" includes the Crown.
Arrest.
(Cap. 293.)
(Cap. 232.)
Alternative means of collecting tax.
Liability of an employer.
7
FIRST SCHEDULE
Is. 3.]
AIR PASSENGER DEPARTURE TAX
Amount of Tax
1. Passenger 12 years of age or above $100
2. Passenger 2 years of age or above but less than 12 years of age $50
3. Passenger less than 2 years of age Nil
(Amended, L.N. 64/85)
SECOND SCHEDULE
{s. 12.]
PASSENGERS EXEMPTED FROM LIABILITY TO PAY THE TAX
1. Direct transit passengers, that is to say passengers arriving at the airport by aircraft from a place outside Hong Kong who-
(a) do not, otherwise than for reasons which are, to the satisfaction of the Director, beyond the passengers' control, pass through arrival immigration controls; and
Page 8
...
Page 8
1985 Ed.]
Air Passenger Departure Tax
ICAP. 140
16. (1) A police officer or any person authorized by the Director in writing for the purposes of the Hong Kong Airport (Regulations) Ordinance, may arrest without warrant any person reasonably suspected of committing an offence under section 15(1) or (2).
(2) A person arrested under subsection (1) shall be taken forthwith to the nearest police station and thereafter section 52 of the Police Force Ordinance shall apply.
17. (1) Without prejudice to the liability of an operator for any amount under this Ordinance, the Director may, if it appears to him for any reason that any tax is unlikely to be collected by an operator, appoint a person in lieu of the operator to collect that tax.
(2) Where a person is appointed by the Director under subsec- tion (1), references to the operator in sections 4 and 14(1) shall be construed as references to the person so appointed.
18. (1) Notwithstanding any term express or implied in any contract of employment, whether entered into before or after the commencement of this Ordinance, but subject to subsection (2), an employer shall not be liable to pay on behalf of an employee the tax payable by the employee or by any member of the employee's family departing by air from Hong Kong, nor to reimburse to the employee any such tax that has been paid, and no action shall lie against an employer in respect of the failure by the employer to so pay or reimburse any such tax.
(2) Subsection (1) shall not apply where a contract of employ- ment provides for payment of the tax expressly by reference to this Ordinance.
(3) In this section the term "employer" includes the Crown.
Arrest.
(Cap. 293.)
(Cap. 232.)
Alternative means of collecting tax.
Liability of an employer.
7
FIRST SCHEDULE
Is. 3.]
AIR PASSENGER DEPARTURE TAX
Amount of Tax
* -
Passenger 12 years of age or above
5430 $100
2.
Passenger 2 years of age or above but less than 12 years of age 3. Passenger less than 2 years of age
560 $50
Nil
2015/28
-་
(Amended, L.N. 64 85)
SECOND SCHEDULE
{s. 12.]
PASSENGERS EXEMPTED FROM LIABILITY TO PAY THE TAX
1. Direct transit passengers, that is to say passengers arriving at the airport by
aircraft from a place outside Hong Kong who-
(a) do not, otherwise than for reasons which are, to the satisfaction of the Director, beyond the passengers' control, pass through arrival immigration controls; and
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