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

6. Refund of tax in certain cases
(1) Where the registration of a motor vehicle, being a vehicle which was brought into and kept in Hong Kong for a period or periods not exceeding 3 months, is cancelled on the ground that the vehicle has been sent permanently out of Hong Kong, the Commissioner shall, on application, certify accordingly and thereupon the tax, if any, paid in respect of that vehicle shall be refunded.
(2) If any motor vehicle, in respect of which the tax has been refunded under subsection (1), is brought back into Hong Kong, the re-registration thereof shall, for the purposes of this Ordinance, be deemed to be the first registration thereof.
(3) The Chief Executive may refund in whole or in part first registration tax paid. (Added 43 of 1994 s. 5. Amended 12 of 1999 s. 3)
(Replaced 13 of 1967 s. 4. Amended 43 of 1994 s. 7)

7. Power of Chief Secretary for Administration to waive tax in certain cases
(Amended L.N. 362 of 1997)The Chief Secretary for Administration may, in his absolute discretion, waive payment of tax in respect of a motor vehicle, the property of a government other than the Government of the Hong Kong Special Administrative Region, brought into Hong Kong for a period not exceeding 3 months for the use of an officer of flag rank of the naval forces of such government while it is so used.
(Amended 43 of 1994 s. 7; L.N. 362 of 1997; 23 of 1998 s. 2)

8. Power of Legislative Council to vary rate of tax
The Legislative Council may by resolution vary any rate at which tax is to be paid.

9. Regulations
The Chief Executive in Council may by regulation provide for— (Amended 12 of 1999 s. 3)
(a) the payment of tax;
(b) anything which by virtue of the provisions of this Ordinance is to be or may be prescribed; (Added 13 of 1967 s. 6)
(c) the better carrying out of the provisions of this Ordinance.

10. Retention of documents
Any invoices or other documents produced to the Commissioner for the purpose of the assessment and calculation of the tax payable in respect of any vehicle may be retained by the Commissioner and disposed of as he may think fit.
(Added 13 of 1967 s. 5)

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

11. Appeals
Any person who is aggrieved by any decision of the Commissioner made in respect of him under this Ordinance may, within 28 days from the date when he was informed of the decision, appeal to the Administrative Appeals Board.
(Replaced 6 of 1994 s. 58)

12. Transitional provisions for Revenue (First Registration Tax and Licence Fees for Motor Vehicles) Ordinance 2021
(1) In this section—
commencement time (生效時間) means 11 a.m. on 24 February 2021.
(2) Subsection (4) applies if—
(a) first registration tax for a private car is payable under section 4F(1)(a) by the registered distributor or registered importer who is selling the private car; and
(b) the registered distributor or registered importer proves to the Commissioner’s satisfaction that before the commencement time—
(i) a person—
(A) has entered into a contract with the registered distributor or registered importer for purchasing the private car; or
(B) has made an offer to the registered distributor or registered importer for purchasing the private car; and
(ii) the person has paid in whole or in part the price of the private car to the registered distributor or registered importer.
(3) Subsection (4) also applies if—
(a) first registration tax for a private car is payable under section 4F(1)(b) by the person who is applying for first registration; and
(b) the person proves to the Commissioner’s satisfaction that before the commencement time, the person has made an arrangement for the shipment for importing the private car into Hong Kong.
(4) For the purpose of calculating the first registration tax for the private car, the Schedule as in force immediately before the commencement time continues to apply as if the Revenue (First Registration Tax and Licence Fees for Motor Vehicles) Ordinance 2021 (15 of 2021) had not been enacted.
(5) A person who proves a matter under subsection (2)(b) or (3)(b) must—
(a) make and deliver to the Commissioner a declaration, in the form approved by the Commissioner, as to that matter; and
(b) attach to the declaration documentary evidence that the Commissioner may reasonably require to support the proof of that matter.
(Added L.N. 31 of 2021 and 15 of 2021 s. 3)

### Marine Insurance Ordinance 《海上保險條例》

1. Short title
This Ordinance may be cited as the Marine Insurance Ordinance.

2. Marine insurance defined
(1) A contract of marine insurance is a contract whereby the insurer undertakes to indemnify the assured, in manner and to the extent thereby agreed, against marine losses, that is to say, the losses incident to marine adventure.
(2) A contract of marine insurance may, by its express terms, or by usage of trade, be extended so as to protect the assured against losses on inland waters or on any land risk which may be incidental to any sea voyage.
(3) Where a ship in course of building, or the launch of a ship, or any adventure analogous to a marine adventure, is covered by a policy in the form of a marine policy, the provisions of this Ordinance, in so far as applicable, shall apply thereto; but, except as by this section provided, nothing in this Ordinance shall alter or affect any rule of law applicable to any contract of insurance other than a contract of marine insurance as by this Ordinance defined.
[cf. 1906 c. 41 ss. 1 & 2 U.K.]

3. Marine adventure and maritime perils defined
(1) Subject to the provisions of this Ordinance, every lawful marine adventure may be the subject of a contract of marine insurance.
(2) In particular there is a marine adventure where—
(a) any ship goods or other movables are exposed to maritime peril. Such property is in this Ordinance referred to as insurable property

4. Avoidance of wagering or gaming contracts
(1) Every contract of marine insurance by way of gaming or wagering is void.
(2) A contract of marine insurance is deemed to be a gaming or wagering contract—
(a) where the assured has not an insurable interest as defined by this Ordinance, and the contract is entered into with no expectation of acquiring such an interest; or
(b)  where the policy is made “interest or no interest”, or “without further proof of interest than the policy itself”, or “without benefit of salvage to the insurer”, or subject to any other like term:
Provided that, where there is no possibility of salvage, a policy may be effected without benefit of salvage to the insurer. 
[cf. 1906 c. 41 s. 4 U.K.]