1964_CROSS-HARBOUR_TUNNEL_(PASSAGE_TAX)_ORDINANCE — Page 3

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Exemptions.

Second Schedule.

(Cap. 190.)

(Cap. 259.) (Cap. 224.) (Cap. 36.)

(Cap. 374, sub. leg.)

Payment and collection of tax.

CAP. 274] Cross-Harbour Tunnel (Passage Tax)

[1986 Ed.

(5) Where the driver of a motor vehicle tenders an amount to the Company insufficient to cover both the tax and the toll payable in respect of that motor vehicle, such amount shall be applied first to pay the tax and any amount remaining shall be credited towards payment of the toll.

4. (1) No tax shall be charged in respect of any vehicle specified in the Second Schedule.

(2) The Legislative Council may by resolution amend the Second Schedule.

(3) Persons accorded exemption from tax by operation of the International Organizations and Diplomatic Privileges Ordinance, the Consular Relations Ordinance, the Chinese Visa Office (Privileges and Immunities) Ordinance, Privileges and Immunities (Joint Liaison Group and Land Commission) Ordinance or by any international agreement or convention extending to Hong Kong shall be exempted from tax in accordance with such arrangements as may be agreed between the Company and the Commissioner or, in the event of a failure to agree, as the Commissioner may, by direction in writing to the Company, require. (Amended, 61 of 1984, s. 5; 18 of 1985, s. 5(4) and 44 of 1985, s. 7)

(4) A person who-

(a) holds a valid driving licence issued to him as a disabled person in accordance with the Road Traffic (Driving Licences) Regulations; and

(b) satisfies the Commissioner that he requires, as the driver of a private car, to make use of the tunnel,

shall when driving that car be exempted from tax in accordance with such arrangements as may be agreed between the Company and the Commissioner or, in the event of a failure to agree, as the Commissioner may, by direction in writing to the Company, require.

(5) It shall be the duty of the Company to comply with any direction under subsections (3) and (4).

5. (1) The tax shall be paid to the Company, which shall collect the tax and pay it to the Commissioner under subsection (5).

(2) Subject to section 9, the tax shall be paid at a toll booth by the driver of a vehicle, in respect of which the tax is charged, at the time when the tunnel is used by him, either—

(a) in cash; or

(b) by tendering a toll ticket, appropriate to the vehicle, endorsed in the manner required by subsection (4)(a).

(3) A toll ticket may be purchased from the Company for which is paid, in addition to the toll, a sum equivalent to the tax appropriate to the passage through the tunnel of the description of vehicle in respect of which the toll ticket is purchased; and the Company shall not sell any toll ticket for any description of vehicle where tax is chargeable in respect of the passage of that description of vehicle.