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(Cap 571, section 394) [1 April 2003] L.N. 12 of 2003 (L.N. 222 of 2002) Cap 571AA s 1 (Omitted as spent) (Omitted as spent) Cap 571AA s 2 Interpretation In these Rules, unless the context otherwise requires- "Exchange Company" (交易所)- (a) in relation to a levy payable under section 394(1)(a) of the Ordinance, means the Stock Exchange Company; (b) in relation to a levy payable under section 394(1)(b) of the Ordinance, means the Futures Exchange Company;"levy" (征费) means a levy payable under section 394(1)(a) or (b) of the Ordinance; "remittance" (转付) means a payment, by way of remittance, by the Exchange Company to the Commission under section 4. Cap 571AA s 3 Payment of levy A person who is liable to pay a levy shall pay the levy to the Exchange Company in such manner as may be specified from time to time in the rules of the Exchange Company. Cap 571AA s 4 Exchange Company to remit levies Where the Exchange Company has collected the levy paid to it under section 3, it shall pay the levy, by way of remittance, to the Commission by paying it into such bank account as may be specified by the Commission, on the 15th day of the month following the month of the collection of the levy or, where the 15th day is not a business day, on the next business day. Cap 571AA s 5 Returns relating to remittance (1) Within 7 days after the date of each remittance, the Exchange Company shall furnish to the Commission a return relating to the remittance. (2) A return furnished under subsection (1) shall- (a) be in such form as may be specified by the Commission; (b) be signed by a director of the Exchange Company authorized by the Exchange Company either generally or specifically for that purpose; and (c) contain such information as may be specified by the Commission. Cap 571AA s 6 Adjustment of remittance and returns A return or the amount of remittance to which it relates may be adjusted by the Exchange Company to reflect any error in a previous return or remittance (as the case may be). Cap 571AA s 7 Late remittance charge (1) If the Exchange Company fails to remit any levy when required under these Rules, it shall pay to the Commission a late remittance charge of 2% above the average of the best lending rates respectively quoted by each note-issuing bank within the meaning of section 2 of the Legal Tender Notes Issue Ordinance (Cap 65), on the amount of the levy, calculated on a daily basis commencing on the date of default until remittance of the levy is made. (2) The late remittance charge payable under subsection (1) is recoverable as a civil debt due to the Commission. Cap 571AA s 8 Accounts The Exchange Company shall keep proper accounts in respect of all transactions relating to the collection and remittance of levies. Cap 571AA s 9 Inspection of accounts For the purpose of ascertaining whether the Exchange Company is complying or has complied with any provision of these Rules, a person authorized in writing by the Commission may at any reasonable time, upon production of a copy of the authorization, inspect and make copies of the accounts kept under section 8. Cap 571AA s 10 Report (1) The Exchange Company shall, within one month after 31 March in each year or such longer period as may be specified by the Commission either generally or in a particular case, furnish to the Commission a report certifying that the returns furnished under section 5 and relating to all remittances made in the 12 months ending on 31 March in that year are correct and comply with these Rules, and that the levies to which the remittances relate have been paid in accordance with the Securities and Futures (Levy) Order (Cap 571 sub. leg. Z). (2) The report furnished under subsection (1) shall be- (a) in such form as may be specified by the Commission; and (b) prepared and certified, at the expense of the Exchange Company, by an auditor appointed by the Exchange Company under the Companies Ordinance (Cap 32). Cap 571AA s 11 Refund of levy (1) Where a person has paid a levy, he may apply to the Commission for the refund of the levy on the ground that- (a) he was in fact not liable to pay the levy; or (b) he subsequently became not liable to pay the levy.(2) An application under subsection (1) shall be- (a) in writing; and (b) accompanied by all relevant information.(3) If the Commission is satisfied that an applicant was or became not liable to pay a levy paid by him, it shall refund the levy to the applicant. Cap 571AA s 12 Notification of failure to pay levy Where the Exchange Company is aware that any person has failed to pay a levy payable by him, it shall as soon as reasonably practicable notify the Commission in writing of the failure.