### Betting Duty Ordinance 《博彩稅條例》

6ZO. Powers of Collector to correct errors and refund overpaid duty
(1) Within 6 years after the end of a charging period, a horse race betting conductor or football betting conductor may apply to the Collector for a correction of an assessment made under Division 2A or 3 of Part 3 in respect of the charging period.
(2) Subject to subsection (3), after having received an application under subsection (1), the Collector shall correct the assessment if satisfied that the duty charged under that Division for the charging period is excessive by reason of—
(a) an error or omission in a return or statement submitted in respect of the charging period; or
(b) an arithmetical error or omission in the calculation of the amount of the net stake receipts or duty charged.
(3) If the return or statement—
(a) was submitted in respect of an assessment; and
(b) was in fact made on the basis of or in accordance with the practice generally prevailing at the time when the return or statement was made,
the Collector shall not correct the assessment in respect of an error or omission in the return or statement as to the basis on which the liability to duty ought to have been computed.
(4) If, after having made a correction under subsection (2), the Collector is satisfied that the conductor has paid duty in excess of the amount with which it was properly charged for the charging period, the Collector shall refund to the conductor the amount so paid in excess.
(5) This section does not operate—
(a) to extend or reduce any time limit for appeal or repayment specified in this Ordinance; or
(b) to validate any appeal which is invalid.
(6) If the Collector refuses an application under subsection (1)—
(a) he shall give notice in writing to the horse race betting conductor or football betting conductor of the refusal; and
(b) on the notice being given, the conductor has the same rights of appeal under section 6GN or 6S as if the notice of refusal were a notice of assessment.
(Added 17 of 2006 s. 19)

### Betting Duty Ordinance 《博彩稅條例》

7. Regulations and forms
(1) The Chief Executive in Council may make regulations—
(a) requiring persons who conduct authorized betting activities to provide to the Collector such information about the activities as the regulations, or the Collector, may specify; (Amended 17 of 2006 s. 20)
(aa) empowering the Collector to require persons who conduct authorized betting activities to provide to the Collector such information about the activities as the Collector may specify; (Added 17 of 2006 s. 20)
(b) providing for the manner and period in which duties charged under this Ordinance shall be paid; and
(c) providing for any matter that is necessary or expedient for—
(i) securing the payment of duties charged under this Ordinance; or
(ii) carrying out or giving effect to this Ordinance.
(2) A regulation made under this section may provide that a contravention of any regulation is an offence punishable by a fine at level 3.
(3) The Collector may specify forms for the purpose of this Ordinance.
(Replaced 29 of 2003 s. 15)

9. Evasion of duty
(1) A person who evades, or assists another person to evade, a duty that is payable under this Ordinance commits an offence and is liable—
(a) on summary conviction, to a fine at level 3, an additional fine and imprisonment for 6 months; or
(b) on indictment, to a fine at level 5, an additional fine and imprisonment for 3 years.
(2) In this section, additional fine (附加罰款) means a fine of treble the amount of the duty that, because of the offence, has not been paid or underpaid.
(Added 29 of 2003 s. 17)

### Use of Electric Power on the Tramway Rules 《電車使用電力規則》

1. These rules may be cited as the Use of Electric Power on the Tramway Rules.

2. In the following rules, unless the context otherwise requires—
current (電流) means an electric current exceeding one-thousandth part of one ampere; 
energy (能量) means electrical energy; 
generator (發電機) means the dynamo or dynamos or other electrical apparatus used for the generation of energy; 
motor (發動機) means any electric motor carried on a car and used for the conversion of energy; 
pipe (喉管) means any gas or water pipe, or other metallic pipe, structure or substance; 
wire (電線) means any wire or apparatus used for telegraphic, telephonic, electrical signalling or other similar purposes.

3. Any dynamo used as a generator shall be of such pattern and construction as to be capable of producing a continuous current without appreciable pulsation.

4. One of the two conductors used for transmitting energy from the generator to the motors shall be in every case insulated from earth, and is hereinafter referred to as the line

5. Where any rails on which cars run, or any conductors laid between or within 1 m of such rails, form any part of a return such part may be uninsulated. All other returns or parts of a return shall be insulated, unless of such sectional area as will reduce the difference of potential between the ends of the uninsulated portion of the return below the limit laid down in rule 9. 
(L.N. 156 of 1977)

6. When any uninsulated conductor laid between or within 1 m of the rails forms any part of a return, it shall be electrically connected to the rails at distances apart not exceeding 30 m by means of copper strips having a sectional area of at least 40 mm², or by other means of equal conductivity. 
(L.N. 156 of 1977)

### Use of Electric Power on the Tramway Rules 《電車使用電力規則》

7. When any part of a return is uninsulated it shall be connected with the negative terminal of the generator, and in such case the negative terminal of the generator shall also be directly connected, through the current indicator hereinafter mentioned, to two separate earth connexions which shall be placed not less than 20 m apart: 
Provided that in place of such two earth connexions the company may make one connexion to a main for water supply of not less than 75 mm internal diameter, with the consent of the owner thereof and of the person supplying the water, and provided that where, from the nature of the soil or for other reasons, the company can show to the satisfaction of an inspecting officer of the Government that the earth connexions herein specified cannot be constructed and maintained without undue expense, the provisions of this rule shall not apply. The earth connexions referred to in this rule shall be constructed, laid and maintained so as to secure electrical contact with the general mass of earth, and so that an electro-motive force not exceeding four volts shall suffice to produce a current of at least two amperes from one earth connexion to the other through the earth, and a test shall be made at least once in every month to ascertain whether this requirement is complied with. No portion of either earth connexion shall be placed within 2 m of any pipe except a main for water supply of not less than 75 mm internal diameter metallically connected to the earth connexions with the consents hereinbefore specified.(L.N. 156 of 1977)