### Betting Duty Ordinance 《博彩稅條例》

6C. Determining if a person is a “fit and proper” person
In determining for the purpose of any provision of this Part if a person is a fit and proper person, the Secretary shall, having regard to that purpose, take into account—
(a) the person’s financial status and financial integrity;
(b) the person’s qualifications and experience;
(c) the person’s ability to act competently, honestly and fairly;
(d) the person’s reputation and reliability;
(e) whether or not the person has any potential or actual conflict of interest;
(f) whether or not the person has been charged with or convicted of any offence, whether in Hong Kong or elsewhere; and
(g) any other matter that the Secretary considers relevant.

### Betting Duty Ordinance 《博彩稅條例》

6D. Establishment and composition
(1) There is established a body called the “Betting and Lotteries Commission” in English and “博彩及獎券事務委員會” in Chinese. (Amended 17 of 2006 s. 13)
(2) The Chief Executive shall appoint—
(a) 3 public officers as members of the Commission;
(b) not less than 8 persons, who are not public officers, as members of the Commission; and
(c) one of the members appointed under paragraph (b) as the Chairperson of the Commission.
(3) Of the persons appointed under subsection (2)(b)—
(a) at least one shall be a registered social worker within the meaning of the Social Workers Registration Ordinance (Cap. 505);
(b) at least one shall be eligible under the Legislative Council Ordinance (Cap. 542) to be registered as an elector for the education functional constituency specified in section 20(1)(e) of that Ordinance; and
(c) at least one shall—
(i) occupy in any organized religion any office associated with the teaching of, the giving of guidance on, or the promotion of adherence to, the precepts of the religion; or
(ii) be engaged in the teaching of any theology, philosophy or ethics.
(4) If—
(a) a person appointed under subsection (2)(b) ceases to be a member; and
(b) as a result, the total number of members appointed under that subsection falls below 8,
the Chief Executive shall, within 3 months after the date on which the person ceases to be a member, appoint another person as a member under that subsection.
(5) If—
(a) a person appointed under subsection (2)(b) ceases to be a member; and
(b) as a result, subsection (3) is no longer complied with, 
the Chief Executive shall, within 3 months after the date on which the person ceases to be a member, appoint another person as a member under subsection (2)(b) so that subsection (3) will be complied with.
(6) As soon as practicable after a person is appointed as, or has ceased to be, a member of the Commission, the Secretary shall publish a notice of that fact in the Gazette.
(7) If one of the reasons for appointing a person under subsection (2)(b) is to comply with subsection (3), the notice published under subsection (6) in relation to the person shall contain a statement of that fact.
(8) A member of the Commission may resign at any time from membership by notice in writing given to the Chief Executive.

### Betting Duty Ordinance 《博彩稅條例》

6E. Function
(1) The function of the Commission is to advise the Secretary on matters provided for or otherwise relating to this Part, including—
(a) the regulation of the conduct of betting on horse races and football matches and lotteries; (Amended 17 of 2006 s. 14)
(b) the issuance and revocation of licences under this Part, and the variation of the conditions of such licences;
(c) in relation to a licence issued under this Part—
(i) the compliance with the conditions of the licence; and
(ii) the handling of complaints that relate to non-compliance with the conditions of the licence; and
(d) the imposition of financial penalties.
(2) The Commission is neither a servant nor an agent of the Government and does not enjoy any status, immunity or privilege of the Government.

6F. Performance of function
The Commission may perform its function at the request of the Secretary or on its own initiative.

6G. Meetings and procedure
(1) The Commission shall meet at such times and at such places as its Chairperson may appoint.
(2) The quorum for a meeting of the Commission shall be not less than 6 members or one-third of the total number of members of the Commission, whichever is the greater.
(3) The Commission may make rules regulating the procedure at its meetings.
(4) If the Chairperson of the Commission reasonably believes that it is impracticable to call a meeting of the Commission, the Commission may transact its business by circulation of papers.
(5) A resolution in writing that is approved on circulation of papers by a majority of the members of the Commission shall be valid as if the resolution had been passed at a meeting of the Commission by the votes of the members so approving the resolution.

### Betting Duty Ordinance 《博彩稅條例》

6GA. Interpretation of Division 2A
(1) In this Division—
horse race betting duty (賽馬博彩稅) means the duty charged under section 6GD or 6GEA; (Amended 6 of 2013 s. 4)
last charging period (最後課稅期) means, in relation to a horse race betting conductor, the charging period that comes to an end when the conductor’s licence is terminated;
notice of additional assessment (補加評估通知) means a notice of additional assessment given under section 6GL;
notice of assessment (評估通知) means a notice of assessment given under section 6GK;
provisional payment (暫繳付款) means—
(a) the race provisional payment referred to in section 6GI(1)(a)(i) or (ii); or
(b) the further provisional payment referred to in section 6GI(3)(a)(i)(A) or (b)(i)(A). (Amended 6 of 2013 s. 4)

(Amended 6 of 2013 s. 4)(2) For the purpose of this Division, a bet is relevant to a charging period, if, within that charging period, the horse race betting conductor becomes—
(a) entitled to forfeit the bet; or
(b) liable to pay a dividend on the bet.
(3) For the purpose of this Division, if—
(a) a horse race betting conductor’s licence is revoked or otherwise terminated; and
(b) after the termination, the company to which the licence was issued becomes—
(i) entitled to forfeit a bet that was accepted before the termination; or
(ii) liable to pay a dividend on such a bet,
the bet is taken to be relevant to the last charging period.