Cap 310 s 3 Persons answerable for doing all acts, etc. required to be done (BUSINESS REGISTRATION ORDINANCE)

Contents of Section

Chapter:	310	Title:	BUSINESS REGISTRATION ORDINANCE	Gazette Number:	L.N. 75 of 1999
Section:	3	Heading:	Persons answerable for doing all acts, etc. required to be done	Version Date:	01/04/1999

(1) The expression in this Ordinance "person carrying on business" (經營業務的人) 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

Provided that no person who, for the purposes of section 8 of the Inland Revenue Ordinance (Cap 112), is deemed to have an office or employment of profit shall by reason solely thereof be deemed to be carrying on business for the purposes of this Ordinance.

(2) (a) Any act or thing required by or under this Ordinance to be done by any person carrying on business shall, if such person is an incapacitated person or is absent, be deemed to be required to be done by the trustee of such incapacitated person or by the agent of such absent person, as the case may be.

(b) For the purposes of this subsection a person shall be deemed to be absent where, the Commissioner having posted a registered letter to such person's place of business, he fails to attend during ordinary office hours the place specified therein within 7 days of the posting of such letter.

(3) Where the person carrying on business who is required under this Ordinance to do any act or thing is a company, the secretary, manager, or any director of such company shall be answerable for the doing of such act or thing.
(4) Where the Commissioner serves notice on any person to the effect that he will be deemed to be a person carrying on business, he shall be so deemed unless within 1 month from the date of service of such notice he proves to the satisfaction of the Commissioner that he is not carrying on business. (Amended 6 of 1994 s. 56)
(4AA) Where the Commissioner serves notice on any person to the effect that he will be deemed to be a person carrying on business at a branch of a business, the person shall be so deemed unless within 1 month from the date of service of such notice the person proves to the satisfaction of the Commissioner that he is not carrying on business at a branch of a business. (Added 3 of 1999 s. 3)
(4A) A notice under subsection (4) or (4AA) shall include a statement of the reasons for the service of the notice and where such person fails to satisfy the Commissioner as provided in that subsection he may appeal in the manner provided by section 17. (Added 6 of 1994 s. 56. Amended 3 of 1999 s. 3)
(5) For the purposes of this section-
"agent" (代理人) in relation to an absent person includes-

(a) the agent, attorney, factor, receiver, or manager in Hong Kong of such person; and

(b) any person in Hong Kong through whom such person is in receipt of any profits or income arising in or derived from the business; (Amended 56 of 1984 s. 3)

"incapacitated person" (無行為能力的人) means any minor, lunatic, idiot, or person of unsound mind;
"trustee" (受託人) includes any trustee, guardian, curator, manager or other person having the direction, control, or management of any property on behalf of any person, but does not include an executor.