Chapter Number and Title of Enactment

Chapter:

108Title:BETTING DUTY ORDINANCE

Download CAP 108 BETTING DUTY ORDINANCE [format: PDF].

: If this pencil mark appears at the beginning of a provision, that provision is subject to amendments that are already in operation but have not yet been incorporated in its text.

Table of contents of enactment:
Cap 108 Long title
Cap 108 Part 1PRELIMINARY*
Cap 108 s 1Short title
Cap 108 s 1AInterpretation
Cap 108 Part 2CASH-SWEEPS ON HORSE RACES*
Cap 108 s 2Authorization of club cash-sweeps on horse races*
Cap 108 s 3*Authorization of totalizator or pari-mutuel betting on horse or pony races (Repealed 17 of 2006 s. 6)
Cap 108 s 4Allocation of chances in cash-sweeps
Cap 108 s 4AAppointment, function and constitution of Hong Kong Lotteries Board (Repealed 29 of 2003 s. 6)
Cap 108 s 4B(Repealed 29 of 2003 s. 7)
Cap 108 s 4C(Repealed 29 of 2003 s. 8)
Cap 108 s 4D(Repealed 29 of 2003 s. 9)
Cap 108 s 4E(Repealed 29 of 2003 s. 10)
Cap 108 s 5Restriction on sale of tickets
Cap 108 s 6Duty in relation to cash-sweeps
Cap 108 s 6AOffences and penalties under Part 2
Cap 108 Part 3BETTING ON HORSE RACES AND FOOTBALL MATCHES AND LOTTERIES*
Cap 108 Part 3 Division 1Preliminary
Cap 108 s 6BInterpretation of Part 3
Cap 108 s 6CDetermining if a person is a "fit and proper" person
Cap 108 Part 3 Division 2Betting and Lotteries Commission*
Cap 108 s 6DEstablishment and composition
Cap 108 s 6EFunction
Cap 108 s 6FPerformance of function
Cap 108 s 6GMeetings and procedure
Cap 108 Part 3 Division 2ABetting on horse races
Cap 108 s 6GAInterpretation of Division 2A
Cap 108 s 6GBAuthorization of betting on horse races
Cap 108 s 6GCDesignation of qualified bets
Cap 108 s 6GDHorse race betting duty
Cap 108 s 6GEFurther horse race betting duty
Cap 108 s 6GFCalculation of net stake receipts
Cap 108 s 6GGCalculation of guaranteed amount
Cap 108 s 6GHDefinition of "charging period"
Cap 108 s 6GIProvisional payments
Cap 108 s 6GJDemand for provisional payment
Cap 108 s 6GKAssessment of net stake receipts and horse race betting duty
Cap 108 s 6GLAdditional assessment
Cap 108 s 6GMSurcharges
Cap 108 s 6GNAppeal against assessment and holding over of duty
Cap 108 s 6GOProvisions relating to holding over
Cap 108 s 6GPRemission of further horse race betting duty
Cap 108 s 6GQRestrictions relating to horse race betting tickets
Cap 108 Part 3 Division 3Betting on football matches
Cap 108 s 6HInterpretation of Division 3
Cap 108 s 6IAuthorization of betting on football matches
Cap 108 s 6JFootball betting duty
Cap 108 s 6KCalculation of net stake receipts
Cap 108 s 6LAdjustments to net stake receipts
Cap 108 s 6MDefinition of "charging period"
Cap 108 s 6NProvisional payments
Cap 108 s 6ODemand for provisional payment
Cap 108 s 6PAssessment of net stake receipts
Cap 108 s 6QAdditional assessment
Cap 108 s 6RSurcharges
Cap 108 s 6SAppeal against assessment and holding over of duty
Cap 108 s 6TProvisions relating to holding over
Cap 108 s 6UConductors may bet for hedging purpose
Cap 108 s 6VHedging policies
Cap 108 s 6WRestrictions relating to football betting tickets
Cap 108 Part 3 Division 4Lotteries
Cap 108 s 6XAuthorization of lotteries
Cap 108 s 6YDuty on and allocation of proceeds
Cap 108 s 6ZRestrictions relating to lottery tickets
Cap 108 Part 3 Division 5Provisions relating to licences issued under Part 3
Cap 108 s 6ZAInterpretation of Division 5
Cap 108 s 6ZBApproval of constitution
Cap 108 s 6ZCCodes of practice on compliance with licence conditions
Cap 108 s 6ZDVariation of licence conditions
Cap 108 s 6ZEFinancial penalties
Cap 108 s 6ZFRevocation of licences
Cap 108 s 6ZGAppeals against financial penalties, variation of licence conditions and revocation of licences
Cap 108 s 6ZHEstablishment and composition of Appeal Board
Cap 108 s 6ZIDetermination of appeals
Cap 108 s 6ZJGiving notices under this Division
Cap 108 Part 4MISCELLANEOUS*
Cap 108 s 6ZKKeeping of records
Cap 108 s 6ZLProduction of records for inspection
Cap 108 s 6ZMProvision of certain information to Collector
Cap 108 s 6ZNDuty recoverable as civil debt
Cap 108 s 6ZOPowers of Collector to correct errors and refund overpaid duty
Cap 108 s 7Regulations and forms
Cap 108 s 8(Repealed 29 of 2003 s. 16)
Cap 108 s 9Evasion of duty
Cap 108 Sched 1RATE OF DUTY ON NET STAKE RECEIPTS
Cap 108 Sched 2DISCOUNT RATE




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