### Companies (Fees and Percentages) Order 《公司(費用及百分率)令》

7. (1) The fees and percentages prescribed in Schedule 3 shall be taken in money. (L.N. 198 of 1987)
(2) The percentages prescribed in number I of Table B of Schedule 3 shall be paid by a liquidator upon submission of his accounts to the Official Receiver under section 203, or where the Official Receiver is acting as liquidator, before he is released under section 205. (L.N. 198 of 1987)
(3) The fee specified under item 3 of Schedule 2 shall have effect and apply only in relation to proceedings in the winding up of companies commenced after the coming into operation of the Companies (Fees and Percentages) (Amendment) Order 1989 (L.N. 221 of 1989). (L.N. 221 of 1989 para. 3 incorporated. 46 of 2000 s. 40)

8. Wherever practicable the money shall be paid in respect of every fee before the proceeding is had in respect of which the fee is payable.
(L.N. 251 of 1981)

9. Where the head office of the company being wound up is situate in Hong Kong, and the liquidation takes place partly in Hong Kong and partly elsewhere, or where the court has sanctioned a reconstruction of the company or a scheme of arrangement of its affairs, or where for any other reason the Official Receiver satisfies the court that the fees or percentages in Table B in Schedule 3 would be excessive, such reduction may be made in the said fees or percentages as may, on the application of the Official Receiver, be sanctioned by the court.

### Powers of Attorney Ordinance 《授權書條例》

1. Short title
This Ordinance may be cited as the Powers of Attorney Ordinance.

1A. Mental incapacity
(1) A person shall be regarded as being mentally incapable or suffering from mental incapacity for any purpose relating to a power of attorney for which the fact that a person is mentally incapable or is suffering from mental incapacity is relevant, if—
(a) he is suffering from mental disorder or mental handicap and—
(i) is unable to understand the effect of the power of attorney; or
(ii) is unable by reason of his mental disorder or mental handicap to make a decision to grant a power of attorney; or
(b) he is unable to communicate to any other person who has made a reasonable effort to understand him, any intention or wish to grant a power of attorney.
(2) For the purposes of subsection (1), mental disorder (精神紊亂) and mental handicap (弱智) have the meanings assigned to them by the Mental Health Ordinance (Cap. 136).
(Added 18 of 1997 s. 2. Amended 81 of 1997 s. 59)

2. Execution of powers of attorney
(1) An instrument creating a power of attorney shall be signed and sealed by, or by direction and in the presence of, the donor of the power.
(2) Where such an instrument is signed and sealed by a person by direction and in the presence of the donor of the power, two other persons shall be present as witnesses and shall attest the instrument.
(3) This section is without prejudice to any requirement in, or having effect under, any other Ordinance as to the witnessing of instruments creating powers of attorney and does not affect the rules relating to the execution of instruments by corporations.
[cf. 1971 c. 27 s. 1 U.K.]

### Powers of Attorney Ordinance 《授權書條例》

3. Proof of instruments creating powers of attorney
(1) The contents of an instrument creating a power of attorney may be proved by means of a copy which—
(a) is a reproduction of the original made with a photographic or other device for reproducing documents in facsimile; and
(b) contains the following certificate or certificates signed by the donor of the power or by a solicitor, that is to say—
(i) a certificate at the end to the effect that the copy is a true and complete copy of the original; and 
(ii) if the original consists of two or more pages, a certificate at the end of each page of the copy to the effect that it is a true and complete copy of the corresponding page of the original.
(2) Where a copy of an instrument creating a power of attorney has been made which complies with subsection (1), the contents of the instrument may also be proved by means of a copy of that copy if the further copy itself complies with that subsection, taking references in it to the original as references to the copy from which the further copy is made.
(3) In favour of a person acting in good faith a signature on a certificate under subsection (1)(b) purporting to be that of a person described as being a solicitor shall, until the contrary is proved, be deemed sufficient for the purposes of this section.
(4) This section is without prejudice to any other method of proof authorized by any other Ordinance.
(5) In this section solicitor (律師) means a person who is enrolled on the roll of solicitors kept under the Legal Practitioners Ordinance (Cap. 159) and who, at the material time, is not suspended from practice. 
[cf. 1971 c. 27 s. 3 U.K.]

4. Powers of attorney given as security
(1) Where a power of attorney is expressed to be irrevocable and is given to secure—
(a) a proprietary interest of the donee of the power; or
(b) the performance of an obligation owed to the donee,
then, so long as the donee has that interest or the obligation remains undischarged, the power shall not be revoked—
(i) by the donor without the consent of the donee; or
(ii) by the death, incapacity or bankruptcy of the donor or, if the donor is a corporation, by its winding up or dissolution.
(2) A power of attorney given to secure a proprietary interest may be given to the person entitled to the interest and persons deriving title under him to that interest, and those persons shall be duly constituted donees of the power for all purposes of the power but without prejudice to any right to appoint substitutes given by the power.
(3) This section applies to powers of attorney whenever created.
[cf. 1971 c. 27 s. 4 U.K.]