### Betting Duty Ordinance 《博彩稅條例》

6R. Surcharges
(1) If a notice of assessment, notice of additional assessment or notice of payment given under section 6T(4) specifies that a football betting conductor shall pay an amount on or before a date, the Collector may, by notice in writing given to the conductor, demand the conductor to pay—
(a) a surcharge if that amount is not fully paid on or before that date; and
(b) a further surcharge if that amount is not fully paid at the end of 6 months after that date.
(2) The surcharge shall not exceed 5% of the unpaid part of the amount referred to in subsection (1).
(3) The further surcharge shall not exceed 10% of the total of—
(a) the unpaid part of the amount referred to in subsection (1); and
(b) if the surcharge is not fully paid at the end of the 6 months referred to in subsection (1)(b), the unpaid part of the surcharge.
(4) The Government may recover any surcharge or further surcharge as a civil debt.

6S. Appeal against assessment and holding over of duty
(1) A football betting conductor that is dissatisfied with an assessment under section 6P, or an additional assessment under section 6Q, may appeal against the assessment concerned to the District Court.
(2) The appeal may only be made within 1 month after the date on which the notice of assessment or notice of additional assessment, as the case may be, is given.
(3) The appeal shall be made by giving a notice of appeal in writing to the Registrar of the Court and the Collector.
(4) As soon as practicable after receiving the notice of appeal, the Collector shall—
(a) state and sign a case, setting out—
(i) a summary of the facts that are relevant to the assessment concerned; and
(ii) how the assessment concerned has been made; and
(b) serve a copy of the case on the conductor, the Registrar and the Secretary for Justice.
(5) The appeal may only be set down for hearing within 14 days after copies of the case have been served in accordance with subsection (4)(b).
(6) The Court shall determine the appeal by rescinding, varying or confirming the assessment concerned, and may make such other orders as the Court thinks fit.
(7) If, according to the assessment concerned, an amount is payable by the conductor under section 6P or 6Q, as the case may be—
(a) the making of the appeal does not affect the conductor’s obligation to pay the amount; and 
(b) the Collector may, at the request of the conductor and subject to any conditions that the Collector may impose, order that payment of the whole or part of the amount be held over pending the final determination of the appeal.

### Betting Duty Ordinance 《博彩稅條例》

6T. Provisions relating to holding over
(1) This section applies if—
(a) a notice of assessment or notice of additional assessment, as the case may be, specifies that a football betting conductor shall pay an amount on or before a date; and
(b) the Collector has ordered under section 6S(7)(b) that payment of the whole or part of the amount be held over pending the final determination of an appeal made by the conductor.
(2) If the conductor withdraws the appeal, the conductor shall pay the Collector—
(a) the amount that was held over; and
(b) interest on the amount that was held over, calculated at the specified rate from the date referred to in subsection (1)(a) to the date on which the appeal is withdrawn.
(3) If, according to the final determination of the appeal, the amount that is payable by the conductor under the assessment concerned exceeds the amount that was not held over, the conductor shall pay the Collector—
(a) the difference between the 2 amounts; and
(b) interest on so much of the amount that is held over and becomes payable as a result of the final determination, calculated at the specified rate from the date referred to in subsection (1)(a) to the date on which the appeal is finally determined.
(4) Where an amount is payable by the conductor under subsection (2) or (3)—
(a) the Collector shall give the conductor a notice of payment in writing, specifying—
(i) the total amount that is payable; and
(ii) the manner in which and the date on or before which the amount shall be paid; and
(b) the conductor shall pay the amount in accordance with the notice given under paragraph (a).
(5) The Government may recover any interest payable under this section as a civil debt.
(6) In this section, specified rate (指明利率) means the rate determined by the Chief Justice by order under section 50(1)(b) of the District Court Ordinance (Cap. 336).

### Betting Duty Ordinance 《博彩稅條例》

6U. Conductors may bet for hedging purpose
(1) A football betting conductor may place a bet on a football match if—
(a) the conductor has, in accordance with this Ordinance and the conditions of the conductor’s licence, accepted bets on the match;
(b) the bet placed by the conductor is received by a person in a place outside Hong Kong in accordance with the law of that place; and
(c) the bet is placed by the conductor for the only purpose of hedging against exposure to the risk of loss that the conductor may suffer from the conduct of betting on the match.
(2) For the avoidance of doubt, it is declared that—
(a) a football betting conductor that places a bet under subsection (1) does not commit any offence under section 8 of the Gambling Ordinance (Cap. 148); and
(b) the person who receives the bet does not commit any offence under section 7 of that Ordinance.

6V. Hedging policies
(1) A football betting conductor may submit to the Collector for approval a hedging policy, setting out—
(a) the factors that the conductor undertakes to consider; and
(b) the procedure that the conductor undertakes to follow,
in placing a bet under section 6U.
(2) As soon as practicable after receiving a policy submitted under subsection (1), the Collector shall, by notice in writing given to the conductor, inform the conductor if the policy is approved or not approved.
(3) A notice under subsection (2) shall, if the Collector approves the policy, specify the date on which the approval is to take effect.
(4) At any time after approving a policy, the Collector may, by notice in writing given to the conductor, withdraw the approval of the whole policy, or of any part of the policy.
(5) A notice under subsection (4) shall specify the date on which the withdrawal is to take effect.
(6) For the purpose of section 6L, if a football betting conductor claims that a bet was placed under section 6U, and—
(a) the conductor does not have a hedging policy that is approved under this section; or
(b) in relation to the placing of the bet, the Collector reasonably believes that the conductor has failed, in a material manner, to comply with the hedging policy that is approved under this section,
the bet shall not be taken as a hedging bet.