### Immigration Service Ordinance 《入境事務隊條例》

24. Saving in relation to application of Public Service (Administration) Order and government regulations
Nothing in the provisions of section 8 shall be deemed to affect the application to any assistant immigration officer or to any member of the Service having a rank lower than that of assistant immigration officer of Public Service (Administration) Order, so far as they are applicable, or the government regulations, so however that no member of the Service shall be liable to be proceeded against under the Public Service (Administration) Order or government regulations in respect of any act or omission which has been the subject of disciplinary proceedings under the provisions of the said section 8.
(Amended 76 of 1999 s. 3)

25. Saving of the rights of the Central People’s Government and the Government of Hong Kong Special Administrative Region
Nothing in the provisions of this Ordinance shall be deemed to affect the right of the Central People’s Government to dismiss or terminate the appointment of the Director, or of the Government of Hong Kong Special Administrative Region to dismiss or terminate the appointment of any other member of the Service, and without compensation.
(Amended 76 of 1999 s. 3)

26. Amendment of Schedule 1
The Chief Executive may from time to time by order, which shall be published in the Gazette, amend Schedule 1.
(Added 20 of 1966 s. 5. Amended 53 of 1996 s. 7; 76 of 1999 s. 3)

### Motor Vehicles (First Registration Tax) (Depreciation) Regulations 《汽車(首次登記稅)(折舊)規例》

1. Citation
These regulations may be cited as the Motor Vehicles (First Registration Tax) (Depreciation) Regulations.

2. Rates of depreciation
(1) For the purposes of section 4E(2)(ca) and (d) of the Ordinance, the rate of depreciation, where applicable, shall be— (29 of 1996 s. 7; 14 of 2003 s. 24)
(a) in respect of petrol-driven motor vehicles, twenty-five per cent per annum;
(b) in respect of all other motor vehicles, twenty per cent per annum.
(2) In respect of any period of less than one year or any part of a year, depreciation shall be calculated by reference to the number of months in such period or part of a year and the rate shall be one-twelfth of the appropriate annual rate. (L.N. 114 of 1967)

3. Computation of amount of depreciation
The amount of depreciation for any period shall be computed, at the appropriate rate specified in regulation 2, separately in respect of each year or part of a year on the reducing value of the motor vehicle, which, in respect of any year or part of a year, shall be the full value of the vehicle, calculated in accordance with the relevant provisions of section 4E of the Ordinance, reduced by the amount of depreciation relating to each preceding full year (if any) within that period; and the total of the amounts computed separately as aforesaid shall be the full amount of depreciation for the whole of that period.
(29 of 1996 s. 8)

### Motor Vehicles (First Registration Tax) Ordinance 《汽車(首次登記稅)條例》

1. Short title
This Ordinance may be cited as the Motor Vehicles (First Registration Tax) Ordinance.

### Motor Vehicles (First Registration Tax) Ordinance 《汽車(首次登記稅)條例》

3A. Registration of importers and distributors
(1) A person who carries on business of importing motor vehicles for use in Hong Kong either on his own behalf or for a distributor for sale shall within 30 days of commencing to carry on that business register as an importer with the Commissioner.
(2) A person who carries on business of distributing motor vehicles by sale for use in Hong Kong either on his own behalf or to another distributor shall within 30 days of commencing to carry on that business register as a distributor with the Commissioner.
(3)-(4) (Repealed 11 of 1997 s. 3)(5) A person who applies for registration as an importer or distributor shall at the time of application pay the fee set by the Financial Secretary and published in the Gazette.
(6) Subsection (2) does not apply where the first registration tax is paid on the motor vehicles being distributed before the distributor buys or otherwise acquires an interest in the motor vehicles. (Amended 11 of 1997 s. 3)
(7) If a registered importer or a registered distributor—
(a) changes the place at which he carries on business;
(b) adds to or deletes the makes of motor vehicles he deals with; or
(c) ceases to carry on business,
he shall give notice of the change or cessation within 14 days of the change or cessation to the Commissioner.
(Added 43 of 1994 s. 3)

### Motor Vehicles (First Registration Tax) Ordinance 《汽車(首次登記稅)條例》

4G. Authorized persons
The Commissioner may authorize in writing a public officer to exercise the powers or perform the duties conferred or imposed on an authorized person by this Ordinance.
(Added 43 of 1994 s. 3)

### Motor Vehicles (First Registration Tax) Ordinance 《汽車(首次登記稅)條例》

4K. Official secrecy
(1) A person who is employed in carrying out or assisting persons in carrying out the provisions of this Ordinance—
(a) shall preserve secrecy in all matters relating to the affairs of a person that may come to his knowledge in the performance of a duty under this Ordinance; and
(b) shall not communicate any matter relating to the affairs of a person that may come to his knowledge in the performance of a duty under this Ordinance,
other than in the performance of a duty under this Ordinance.
(2) The Commissioner or an authorized person is not required—
(a) to produce a return, document or assessment; or
(b) to divulge information coming to his notice in the performance of his duties under this Ordinance,
to a court or in proceedings before a magistrate or other tribunal except as may be necessary to carry out the provisions of this Ordinance.
(3) The Commissioner may disclose information, returns, documents and assessments—
(a) to the Financial Secretary;
(b) relevant to a prosecution or other legal proceedings taken in relation to activities of a person in making a declaration, filing a return or obtaining an assessment under this Ordinance, to the Secretary for Justice; (Amended L.N. 362 of 1997)
(c) to the Director of Audit or an officer of his department authorized to have access under this section as is necessary for the Director to carry out his official duties.
(4) Nothing in this section shall prevent the Commissioner from making public a published retail price under section 4A(14).
(5) A person who contravenes subsection (1) commits an offence and is liable on summary conviction to a fine at level 5.
(Added 43 of 1994 s. 3. Amended E.R. 2 of 2014)