1987 Ed.]
Business Registration
[CAP. 310
3
(b) a company to which Part XI of the Companies Ordinance applies, the address of any person whose name has been delivered to the Registrar of Companies for registration under that Part; (Added, L.N.95/76 and 27 of 1976, s. 2) "prescribed branch registration fee" means the fee prescribed in
item 5 of the Schedule; (Added, 56 of 1984, s. 2) "prescribed business registration fee" means the fee prescribed in
item 1 of the Schedule; (Added, 56 of 1984, s. 2) "prescribed certification fee" means the fee for certification prescribed by regulations made under section 14; (Added, 56 of 1984, s. 2)
"Protection of Wages on Insolvency Fund" means the fund deemed to be established and continued in existence under section 6 of the Protection of Wages on Insolvency Ordinance; (Added, 12 of 1985, s. 29(1))
"register" means the register of businesses kept by the Commissioner; "valid branch registration certificate" means a certificate which is issued by the Commissioner under section 6, or any duplicate branch registration certificate, and which has not expired; (Added, 56 of 1984, s. 2)
"valid business registration certificate" means a certificate which is issued by the Commissioner under section 6 or had been issued under the Business Regulation Ordinance 1952, or any duplicate business registration certificate, and which has not expired. (Amended, 56 of 1984, s. 2)
(1A) For the purposes of this Ordinance a company which is- (a) incorporated in Hong Kong under the Companies Ordinance or to which Part XI of the Companies Ordinance applies; and
(b) not otherwise liable to be registered under this Ordinance, shall be deemed to be a person carrying on business and shall be liable to be registered under this Ordinance. (Added, L.N. 95/76 and 27 of 1976, s. 2)
(2) The duties imposed on and the powers granted to the Commissioner under this Ordinance may be carried out and exercised by any officer of the Inland Revenue Department authorized by the Commissioner either generally or particularly and subject to his instructions.
3. (1) The expression in this Ordinance "person carrying on business" means-
(a) in the case of a single person or corporate body, such
person or corporate body;
(b) in the case of a business carried on by a partnership, all
partners; and
(c) in the case of a business carried on by any other body of
persons, the principal officers of such body:
Schedule.
(Cap. 380.)
(14 of 1952.)
(Cap. 32.)
Persons answerable for doing all acts, etc. required to be done.
1987 Ed.]
Business Registration
[CAP. 310
3
(b) a company to which Part XI of the Companies Ordinance applies, the address of any person whose name has been delivered to the Registrar of Companies for registration under that Part; (Added, L.N.95/76 and 27 of 1976, s. 2) "prescribed branch registration fee" means the fee prescribed in
item 5 of the Schedule; (Added, 56 of 1984, s. 2) "prescribed business registration fee" means the fee prescribed in
item 1 of the Schedule; (Added, 56 of 1984, s. 2) "prescribed certification fee" means the fee for certification prescribed by regulations made under section 14; (Added, 56 of 1984, s. 2)
"Protection of Wages on Insolvency Fund" means the fund deemed to be established and continued in existence under section 6 of the Protection of Wages on Insolvency Ordinance; (Added, 12 of 1985, s. 29(1))
"register" means the register of businesses kept by the Commissioner; "valid branch registration certificate" means a certificate which is issued by the Commissioner under section 6, or any duplicate branch registration certificate, and which has not expired; ( Added, 56 of 1984, s. 2)
"valid business registration certificate" means a certificate which is issued by the Commissioner under section 6 or had been issued under the Business Regulation Ordinance 1952, or any dupli- cate business registration certificate, and which has not expired. (Amended, 56 of 1984, s. 2)
(1A) For the purposes of this Ordinance a company which is- (a) incorporated in Hong Kong under the Companies Ordin- ance or to which Part XI of the Companies Ordinance applies; and
(b) not otherwise liable to be registered under this Ordinance, shall be deemed to be a person carrying on business and shall be liable to be registered under this Ordinance. (Added, L.N. 95/76 and 27 of 1976, s. 2)
(2) The duties imposed on and the powers granted to the Commissioner under this Ordinance may be carried out and exer- cised by any officer of the Inland Revenue Department authorized by the Commissioner either generally or particularly and subject to his instructions.
3. (1) The expression in this Ordinance "person carrying on business" means-
(a) in the case of a single person or corporate body, such
person or corporate body;
(b) in the case of a business carried on by a partnership, all
partners; and
(c) in the case of a business carried on by any other body of
persons, the principal officers of such body:
Schedule.
(Cap. 380.)
(14 of 1952.)
(Cap. 32.)
Persons answerable for doing all acts. etc. required to be done.
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