### Construction Industry Council Ordinance 《建造業議會條例》

32. Imposition of levy
(1) A levy at the rate specified in Part 2 of Schedule 5 is to be imposed in respect of construction operations carried out in Hong Kong.
(2) The levy is to be known as the “Construction Industry Levy” and it is to be assessed and paid according to this Part.
(3) Construction operations the total value of which does not exceed the amount specified in Part 1 of Schedule 5 are not liable to the levy.
(4) This section applies to construction operations described in subsection (1) irrespective of whether the construction operations are carried out for an individual, a public authority, a body or organ (whether public or private) or any other person.

33. Who is to pay levy
(1) Subject to subsection (2), the levy is payable by a contractor of any construction operations which are subject to the payment of a levy.
(2) A contractor is liable to make a payment pursuant to subsection (1) only if the Council gives him a notice of assessment.
(3) A notice of assessment shall be in writing and shall specify the amount of the levy payable by the contractor.

34. Contractor and authorized person to notify Council of their carrying out of construction operations
(1) Within 14 days after any construction operations have commenced, the contractor and the authorized person in respect of the construction operations shall each inform the Council, by a notice, that he is such contractor or authorized person.
(2) A notice referred to in subsection (1) shall be in a form specified by the Council and shall state the estimated total value of the construction operations.
(3) A notice is required to be given under this section only if—
(a) the construction operations are carried out under a term contract; or
(b) it is reasonably estimated that the total value of the construction operations exceeds the amount specified in Part 1 of Schedule 5.
(4) The Council may in a particular case extend the period for giving a notice under this section.
(5) A person who, without reasonable excuse, fails to give a notice as required by this section commits an offence and is liable on conviction to a fine at level 1.

### Construction Industry Council Ordinance 《建造業議會條例》

35. Notice of payment made in respect of construction operations
(1) If a payment is made to or for the benefit of a contractor in respect of any construction operations or any stage or part of any construction operations, other than construction operations carried out under a term contract, the contractor shall, within 14 days after the payment is made, give notice of the payment to the Council.
(2) If a payment is made to or for the benefit of a contractor in respect of any construction operations carried out under a term contract, the contractor shall, within 14 days after the last day of the month in which the payment was made, give notice of the payment to the Council.
(3) A notice of payment shall be in a form specified by the Council and shall state the value of the construction operations or the value of the stage or part of the construction operations in respect of which the payment was made.
(4) A notice is required to be given under this section only if—
(a) the construction operations are carried out under a term contract; or
(b) it is reasonably estimated that the total value of the construction operations exceeds the amount specified in Part 1 of Schedule 5.
(5) The Council may in a particular case extend the period for giving a notice under this section.
(6) A person who, without reasonable excuse, fails to give a notice as required by this section commits an offence and is liable on conviction to a fine at level 3. (Amended 17 of 2012 s. 55)

36. Notice of completion of construction operations
(1) After the completion of any construction operations, the contractor and the authorized person shall each give notice of the completion to the Council.
(2) If any construction operations (other than those carried out under works orders) are carried out in stages, after the completion of each stage, the contractor and the authorized person shall each give notice of the completion to the Council.
(3) A notice of completion shall be given within 14 days after the completion of the construction operations or the stage of the construction operations (as the case may be) but the Council may in a particular case extend the period for giving the notice.
(4) The notice shall be in a form specified by the Council and shall state the value of the completed construction operations or the value of the completed stage.
(5) A notice is required to be given under this section only if—
(a) the construction operations are carried out under a term contract; or
(b) it is reasonably estimated that the total value of the construction operations exceeds the amount specified in Part 1 of Schedule 5.
(6) A person who, without reasonable excuse, fails to give a notice as required by this section commits an offence and is liable on conviction to a fine at level 3. (Amended 17 of 2012 s. 56)

### Construction Industry Council Ordinance 《建造業議會條例》

37. Assessment pursuant to notice of payment or notice of completion
(1) On receiving a notice of payment, the Council shall assess the amount of the levy payable in respect of the construction operations or the stage or part of the construction operations to which the notice relates.
(2) If no assessment has been made under subsection (1), on receiving a notice of completion, the Council shall assess the amount of the levy payable in respect of the construction operations or the stage of the construction operations to which the notice of completion relates.
(3) If the notice of payment is given in respect of an interim payment or partial payment, subject to subsection (4)—
(a) the assessment shall be a provisional assessment; and
(b) a final assessment shall be made on the final payment for the construction operations.
(4) If an assessment made under this section is in respect of a stage or part of any construction operations, or in respect of any construction operations, which constitute a stage or part of any other construction operations—
(a) the assessment shall be a provisional assessment; and
(b) a final assessment shall be made on the completion of those other construction operations.

38. Assessment for construction operations under term contract may be deferred
If the construction operations are carried out under a term contract, the Council may, subject to section 42, defer the making of any assessment under section 37 until such time as the Council considers appropriate.

39. Assessment in respect of stage or part of construction operations
The amount of the levy payable in respect of a stage or part of any construction operations is to be assessed as if that stage or part separately constitutes construction operations that are subject to payment of levy under this Ordinance.

40. Powers of Council to make assessment
(1) The Council may, subject to sections 42 and 44, assess the amount of the levy payable in respect of any construction operations or any stage or part of any construction operations, after the completion of the construction operations or the stage or part of the construction operations, notwithstanding that neither a notice of payment nor a notice of completion has been given to the Council.
(2) If it appears to the Council that any assessment of levy made by it is less than the proper amount, subject to sections 42 and 44, the Council may make an additional assessment of the levy.