Chapter:	140	Title:	AIR PASSENGER DEPARTURE TAX ORDINANCE	Gazette Number:
Section:	17	Heading:	Alternative means of collecting tax	Version Date:	30/06/1997

(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.