1964_PNEUMOCONIOSIS_(COMPENSATION)_(ASSESSMENT_OF_LEVY)_REGULATIONS — Page 4

A 4

CAP. 360]

[Subsidiary]

(Cap. 317.)

LN32/83.

Assessment.

A

Pneumoconiosis (Compensation) (Assessment of Levy) Regulations

[1980 Ed.

(2) Not later than 14 days, or such further time as the Board may in any case allow, after the completion of any construction works, or of any stage of the construction works (if the construc- tion works are being undertaken or carried out in stages), the contractor and the authorized person appointed in respect of the construction works shall each give notice of such completion to the Board in a form approved by the Board.

(3) Paragraphs (1) and (2) shall not apply in respect of any construction works which are not liable to the levy as a result of a resolution under section 36 of the Ordinance.

(4) Every notice under paragraph (1) or (2) shall state the value of the construction works or stage thereof in respect of which payment was made or the value of the works or stage thereof which have been completed, as the case may be.

(5) This regulation shall be complied with if a copy of a notice given to the Construction Industry Training Authority under section 25 of the Industrial Training (Construction Industry) Ordinance is sent to the Board.

(6) Every contractor or authorized person who without reasonable excuse fails to give a notice when required to do so by paragraph (1) or (2) commits an offence and is liable to a fine of $2,000,000

6. (1) On receipt of a notice of payment under regula- tion 5(1), the Board shall assess the amount of levy due from the contractor in respect of the construction works or the stage of the construction works (if the construction works are being undertaken or carried out in stages) to which the payment relates.

(2) Where more than one payment is made or to be made to the contractor in respect of construction works or a stage of the construction works, the assessment under paragraph (1) shall be a provisional assessment and a final assessment shall be made on the final payment in respect of the construction works, each stage of the works or all stages of works, as is appropriate.

(3) On receipt of a notice of completion of construction works or any stage thereof under regulation 5(2), the Board shall, if no assessment under paragraph (1) or (2) has been made, assess the amount of levy due from the contractor in respect of the con- struction works or the stage of the construction works.

(4) Where construction works are undertaken or carried out in stages the Board may make a provisional assessment under paragraph (3) on the completion of each stage of the construction works and make a final assessment on the completion of all stages of the construction works.