PNEUMOCONIOSIS (COMPENSATION) (ASSESSMENT OF LEVY) REGULATIONS

PNEUMOCONIOSIS (COMPENSATION) (ASSESSMENT OF LEVY) REGULATIONS

PNEUMOCONIOSIS (COMPENSATION) (ASSESSMENT
OF LEVY) REGULATIONS

ARRANGEMENT OF REGULATIONS

Regulation

Page

PART I

PRELIMINARY

1. Citation.................................. ... ... ... ... ... ... ... A 2

2. Interpretation........................ ... ... ... ... ... ... ... ... A 2

PART 11

CONSTRUCTION WORKS

3....................Value of construction works ... ... ... ... ... ... ... ... A 2

4. Contractor and authorized person to notify Board when undertaking

construction works .................. ... ... ... ... ... ... A3

5. Notice by contractor and authorized person of payments made in

respect of works etc. and of completion ... ... ... ... ... A3

6...........Assessment .................. ... ... ... ... ... ... ... ... A4

PART III
QUARRY INDUSTRY

7..................Value of quarry products ... ... ... ... ... ... ... ... ... A 5

8..................................Quarry operators to notify Board of quarry operations ... ... 'A 5
9..................................Notice by quarry operator of quarry products and their value ... A 6

10..........Assessment .................. ... ... ... ... ... ... ... ... A 6

PARTIV

PAY~ OF LEVY OR SURCHARGE

11...........................Time within levy or surcharge to be paid ... ... ... ... ... A 7

PART V

OBJECTIONS AND APPEALS

12. Objection........................ ... ... ... ... ... ... ... ... ... A7
13. Appeals............................. ... ... ... ... ... ... ... ... A 8

PART VI
MISCELLANEOUS
14. Furnishing of information and production of documents ... ... A 8







15........................Non-disclosure of information provided ... ... ... ... ... ... A9

16......................Appointment of authorized persons ... ... ... ... ... ... ... A10





PNEUMOCONIOSIS (COMPENSATION) (ASSESSMENT
OF LEVY) REGULATIONS

(Cap. 360, section 47)

[1 January 1981.1

PART 1

PRELMNARY

1. These regulations may be cited as the Pneumoconiosis
(Compensation) (Assessment of Levy) Regulations.

2. In these regulations, unless the context otherwise requires

'authorized person' has the meaning assigned to it in section 2(1)

of the Industrial Training (Construction Industry) Ordinance;

'building works' has the meaning assigned to it in section 2(1)

of the Buildings Ordinance;

'quarry' means

(a)any works or system of works the principal purpose of which is
to extract from the earth for commercial purposes any rock or
stone; or

(b) any works or system of works the principal purpose of 1 which is
to crush rock or stone for commercial purposes;

'quarry industry' means the industry that is engaged in the

operation of a quarry;

quarry products' means all crushed rock, stone and sand ex-

tracted or produced in a quarry;

street works' has the meaning assigned to it in section 2(1) of

the Buildings Ordinance.

PART II

CONSTRUCTION WORKS

3. (1) In ascertaining the value of construction works for the
purpose of the Ordinance. regard shall be given to

(a)in the case of construction works performed pursuant to a
contract, the consideration, or such part of the consideration
as is attributable to the construction works, payable to the
contractor under the contract, which shall be evidence, but not
conclusive evidence, of the value of the construction works.,





(b)the cost or value of materials used in the construction works;

(c)the cost or value of time, work and labour involved in the
construction works;

(d) the equipment used in the construction works;

(e) such overhead costs as may be considered reasonable;

the reasonable profit to be expected on the open market in
respect of the performance of such construction works;

(g) any other factors that may be prescribed.

(2) In the case of any construction works to be undertaken or
carried out in stages the total value of all stages of the construction
works shall be the value of the construction works for the purposes of
paragraph (1).

4. (1) Within 14 days after any construction works have begun or
such further time as the Board may in any case allow

(a) the contractor carrying out the construction works; and

(b)the authorized person appointed in connexion with the
construction works,

shall each give notice to the Board in a form approved by the Board that
he is such a contractor carrying out construction works or authorized
person appointed m connexion with construction works, as the case
may be.

(2) Paragraph (1) shall not apply in respect of any construction
works the estimated value of which would render those works not liable
to the levy as a result of a resolution under section 36 of the Ordinance.

(3) Every notice under paragraph (1) shall state the estimated value
of the construction works.

(4) This regulation shall -be complied with if a copy of a notice
given to the Construction Industry Training Authority under section 24
of the Industrial Training (Construction Industry) Ordinance is sent to
the Board.

(5) Every contractor or authorized person who. without reasonable
excuse, fails to give a notice when required to do so
by paragraph (1) commits an offence and is liable to a fine of
$1,000

5. (1) Where a payment or an interim payment is made to a
contractor or for his benefit in respect of any construction works, the
contractor shall, within 14 days after the payment is made or such
further time as the Board may in any case allow, give notice of it to the
Board in a form approved by the Board.





(2) Not later than 14 days, or such further time as the Board may in
any case allow, after the completion of any construction works, or of
any stage of the construction works (if the construction works are being
undertaken or carried out in stages), the contractor and the authorized
person appointed in respect of the construction works shall each give
notice of such completion to the Board in a form approved by the Board.

(3) Paragraphs (1) and (2) shall not apply in respect of any
construction works which are not liable to the levy as a result of a
resolution under section 36 of the Ordinance.

(4) Every notice under paragraph (1) or (2) shall state the value of
the construction works or stage thereof in respect of which payment
was made or the value of the works or stage thereof which have been
completed, as the case may be.

(5) This regulation shall be complied with if a copy of a notice given
to the Construction Industry Training Authority under section 25 of the
Industrial Training (Construction Industry) Ordinance is sent to the
Board.

(6) Every contractor or authorized person who without reasonable
excuse fails to give a notice when required to do so by paragraph (1) or
(2) commits an offence and is liable to a fine of $2,000

6. (1) On receipt of a notice of payment under regulation 5(1), the
Board shall assess the amount of levy due from the contractor in respect
of the construction works or the stage of the construction works (if the
construction works are being undertaken or carried out in stages) to
which the payment relates.

(2) Where more than one payment is made or to be made to the
contractor in respect of construction works or a stage of the
construction works, the assessment under paragraph (1) shall be a
provisional assessment and a final assessment shall be made on the final
payment in respect of the construction works, each stage of the works or
all stages of works. as is appropriate.

(3) On receipt of a notice of completion of construction works or
any stage thereof under regulation 5(2), the Board shall, if no
assessment under paragraph (1) or (2) has been made. assess the
amount of levy due from the contractor in respect of the construction
works or the stage of the construction works.

(4) Where construction works are undertaken or carried out in
stages, the Board may make a provisional assessment under paragraph
(3) on the completion of each stage of the construction works and make
a final assessment on the completion of all stages of the construction
works.





(5) The Board may assess the amount of levy due from the
contractor in respect of the construction works or stage thereof which
have or has been completed notwithstanding that no notice has been
given to :the Board under regulation 5.

(6) Where it appears to the Board that an assessment of levy has
been made at less than the proper amount, then, subject to paragraph
(9), the Board may at any time make an additional assessment of levy
due from the contractor in respect of construction works or a stage of
construction works.

(7) If a contractor fails to give any notice required to be given by
him under regulation 5 and does not give a reasonable excuse therefor
within such period as the Board may allow in any case, the Board may,
in addition to the levy assessed under paragraph (5), impose a
surcharge on the contractor not exceeding twice the amount of the levy
so assessed.

(8) The Board shall notify the contractor in writing of any
assessment of levy or imposition of surcharge.

(9) An assessment or surcharge under this regulation shall be
made or imposed within

(a) 2 years after the completion of the works; or

(b)1 year after evidence of facts, sufficient in the opinion of the
Board to justify the making of the assessment or the
imposition of the surcharge comes to its knowledge,

whichever is the later.

PART III

QUARRY INDUSTRY

7. In ascertaining the value of quarry products for the purposes of
the Ordinance, regard shall be given to

(a) the type and volume of quarry products: and

(b)the market price of the quarry products at the time of
production.

8. (1) Subject to paragraph (2), every quarry operator who begins a
quarry operation on the date of commencement of these regulations or
on any date thereafter shall, within 14 days after .the date on which
such quarry operation has begun, or such further time as the Board may
in any case allow, give notice to the Board in a form approved by the
Board specifying the quarry at which he is carrying on the quarry
operation.

(2) Where on the date of commencement of these regulations a
quarry operator is carrying on a quarry operation, he shall.





within 14 days after such date, or such further time as the Board may in
any case allow, give notice to the Board in a form approved by the
Board specifying the quarry at which he is carrying on the quarry
operation.

(3) Any quarry operator who, without reasonable excuse, fails to
give notice in accordance with this regulation commits an offence and is
liable to a fine of $1,000

9. (1) Not later than 14 days after the expiry of a month, or such
further time as the Board may in any case allow, every quarry operator
shall give notice to the Board in a form approved by the Board
specifying the volume of the quarry products extracted or produced
during the immediately preceding month and their value.

(2) Not later than 14 days after the cessation of a quarry operation,
or such further time as the Board may in any case allow, the quarry
operator shall give notice to the Board in a form approved by the Board
specifying the quantity of the quarry products extracted or produced
during the period immediately preceding the cessation and their value,
other than the quarry products included in the notice given under
paragraph (1).

(3) No notice shall be required to be given in accordance with this
regulation in respect of any quarry products extracted before the date of
commencement of these regulations.

(4) Any quarry operator who, without reasonable excuse, fails to
give notice in accordance with this regulation commits an offence and is
liable to a fine of $2,000

10. (1) Subject to paragraph (2), the Board shall assess the amount
of levy due from the quarry operator in respect of the value of the quarry
products extracted or produced during each period of 6 months or up to
the date of cessation of the quarry operation.

(2) If the Board is not satisfied as to the accuracy of the quantity or
value of the quarry products specified in any notice given in accordance
with regulation 9, it shall assess the quantity and value of the quarry
products before assessing the amount of levy due under paragraph (1).

(3) The Board may assess the amount of levy due under paragraph
(1) notwithstanding that no notice has been given to it under regulation
9.

(4) Where it appears to the Board that an assessment of levy under
paragraph (1) has been made at less than the proper amount. then,
subject to paragraph (7), the Board may at any time make an additional
assessment of levy due from the quarry operator in respect of the value
of quarry products.





(5) If a quarry operator fails to give any notice required to be given
by him in accordance with regulation 9 and to give a reasonable excuse
therefor within such period as the Board may allow in any case, the
Board may, in addition to the levy assessed under paragraph (3),
impose a surcharge on the quarry operator not exceeding twice the
amount of the levy so assessed on the value of the quarry products in
respect' of which such failure occurred.

(6) The Board shall notify the quarry operator in writing of any
assessment of levy or imposition of surcharge.

(7) An assessment or surcharge under this regulation may be made
or imposed within

(a) 2 years after the cessation of the quarry operation. or

(b)1 year after evidence of facts, sufficient in the opinion of the
Board to justify the making of the assessment or the
imposition of the surcharge comes to its knowledge.

whichever is the later.

PARTIV

PAYMENT OF LEVY OR SURCHARGE

11. For the purposes of section 37 of the Ordinance, the amount of
any levy or surcharge--

(a)specified in a notice given to a contractor under regulation 6;
or

(b)specified in a notice given to a quarry operator under
regulation 10,

shall be paid by the contractor or quarry operator within 28 days after
receipt by him of the notice.

PART V

OBJECTIONS AND APPEALS

12. (1). Any person who is notified under regulation 6(8) or 10(6) of
an assessment of levy, or imposition of surcharge may, by notice in
writing served on the Board within 21 days after the receipt of the
notice, object to the levy or surcharge.

(2) A notice of objection under paragraph (1) shall state precisely
the grounds of objection and shall be accompanied by all written
statements and other documentary evidence relied upon by the objector
in support of the objection.





(3) An objection under paragraph (1) shall be considered by the
appropriate committee of the Board which may confirm. cancel or reduce
the levy or surcharge.

(4) The Board shall notify the objector of the decision of
the committee under paragraph (3) within 28 days after the receipt
by the Board of the notice of objection under paragraph (1) and,
if a levy or surcharge is cancelled or reduced, any amount which
has been paid by the contractor in, excess of that found to be due
shall forthwith be repaid by the Board to the objector.

13. (1) An objector who is aggrieved with a decision notified to him
under regulation 12(4) may appeal to the Court against that decision.

(2) An appeal under paragraph (1) shall be lodged within 30 days
after the receipt of the notification by him.

(3) An appeal under this regulation shall not be heard unless the
amount of the levy or surcharge which is the subject matter of the
appeal has been paid.

(4) On hearing any appeal under this regulation the Court may

(a) confirm, cancel or reduce the levy or surcharge;

(b)if it cancels or reduces a levy or surcharge, order the re
payment of the amount of levy or surcharge cancelled or
reduced, with interest from the date of payment to the Board at
such rate as the Court may determine or without interest; and

(c)make such order as it thinks fit as to the payment of the costs
of the hearing.

PART VI

MISCELLANEOUS

14. (1) An employer, contractor or authorized person concemed in
any construction works shall

(a)provide the Board, or an officer of the Board authorized by it
for the purposes of this regulation, within such time and in
such form as the Board or such officer may specify, with such
information relating to the construction works (including any
amount paid or payable in respect of the construction works
or any work connected therewith), or the name and address of
the person for or by whom the construction works are being
undertaken. as the Board Or such officer may require;





(b)on being so required by the Board or such officer. produce or
cause to be produced any documents or records in his
possession relating to the construction works (including any
amount paid or payable in respect of the construction works)
for inspection by the Board or such officer and permit the
Board or such officer to take copies or make extracts from them
or to remove them for a reasonable period.

(2) A quarry operator shall-

(a)provide the Board. or an officer of the Board authorized by it
for the purposes of this regulation, within such time and in
such form as the Board or such officer may specify. with such
information relating to the quarry operated by him (including
any amount paid or payable in respect of the quarry products)
as the Board or such officer may require.

(b)on being so required by the Board or such officer. produce or
cause to be produced any documents or records in his
possession relating to the quarry operated by him (including
any amount paid or payable in respect of the quarry products)
for inspection by the Board or such officer and permit the
Board or such officer to take copies or make extracts from them
or to remove them for a reasonable period.

(3) Any person who. without reasonable excuse, fails to comply
with a requirement under this regulation when it is within his power to
do so commits an offence and is liable to a fine of $1,000.

15. (1) Subject to paragraph (2), no person, shall disclose otherwise
than to the Board, or to an employee of the Board in his official capacity,
any information provided or obtained under regulation 14 (including
information provided or obtained from documents or records) without
the consent of the person who provided it or from whom it was
obtained.

(2) Paragraph (1) does not apply-

(a) in the case of construction works-

(i) to the furnishing of information under section 31 of the
Industrial Training (Construction Industry) Ordinance; or

(ii) to the disclosure of information in the form of a summary
of similar information provided by or obtained from a number
of employers, contractors or authorized persons if the
summary is so framed as not to enable particulars relating to
any particular contractors business to be ascertained from it;






(b)in the case of quarry industry, to the disclosure of information
in the form of a summary of similar information provided by or
obtained from a number of quarry operators if the summary is
so framed as not to enable particulars relating to any particular
quarry operator's business to be ascertained from it;

(c)to any disclosure of information made for the purpose of any
legal proceedings brought under the Ordinance or these
regulations, or for the purposes of any report of any such
proceedings.

(3) Any person who intentionally discloses any information in
contravention of this regulation commits an offence and is liable to a
fine of $2.000.

16. (1) Where the Crown is the employer in respect of any
construction works, a person shall be appointed by or on behalf of the
Crown to perform the functions of an authorized person under these
regulations in respect of such construction works.

(2) Every person by whom or on whose behalf construction works
are to be undertaken shall. if no authorized person has been appointed
under section 4 of the Buildings Ordinance, appoint a person to be the
authorized person under these regulations in respect of such
construction works.

(3) Every person by whom or on whose behalf construction works,
other than building or street works, are to be undertaken shall before the
commencement of the works inform the Board in writing of the names of

(a) the person appointed under paragraph (2); and

(b) the contractor.

(4) Every person who is appointed under paragraph (2) or who is
employed as a contractor in respect of construction works shall inform
the Board in writing of that fact before the commencement of the works.

(5) Any person who fails to comply with paragraph (2), (3) or (4)
commits an offence and is liable to a fine of $2,000.
L.N. 236/80. Citation. Interpretation. (Cap. 317.) (Cap. 123.) Value of construction works. Contractor and authorized person to notify Board when undertaking construction works. (Cap. 317.) Notice by contractor and authorized person of payments made in respect of works etc. and of completion. (Cap. 317.) Assessment. Value of quarry products. Quarry operators to notify Board of quarry operations. Notice by quarry operator of quarry products and their value. Assessment. Time within levy or surcharge to be paid. Objection. Appeals. Furnishing of information and production of documents. Non-disclosure of information provided. (Cap. 317.) Appointment of authorized persons. (Cap. 123.)

L.N. 236/80. Citation. Interpretation. (Cap. 317.) (Cap. 123.) Value of construction works. Contractor and authorized person to notify Board when undertaking construction works. (Cap. 317.) Notice by contractor and authorized person of payments made in respect of works etc. and of completion. (Cap. 317.) Assessment. Value of quarry products. Quarry operators to notify Board of quarry operations. Notice by quarry operator of quarry products and their value. Assessment. Time within levy or surcharge to be paid. Objection. Appeals. Furnishing of information and production of documents. Non-disclosure of information provided. (Cap. 317.) Appointment of authorized persons. (Cap. 123.)

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