- (b) in the case of a self-employed person, income of that person prescribed and calculated in accordance with regulations made under section 46;
“relevant Ordinance” (有關條例) means the Occupational Retirement Schemes Ordinance (Cap. 426);
“retirement age” (退休年齡), in relation to a relevant employee or self-employed person, means 65 years of age or such earlier age as may be prescribed in regulations made under section 46;
“scheme” (計劃) means a provident fund scheme;
“scheme member” (計劃成員), in relation to a registered scheme, means a person who has a beneficial interest in the registered scheme;
“self-employed person” (自僱人士) means a person whose relevant income (otherwise than in the capacity as an employee) derives from his production (in whole or in part) of goods or services in Hong Kong, or his trade in goods or services in or from Hong Kong;
“statutory corporation” (法定法團) means any body corporate not being a company;
“statutory minimum contribution” (法定最低供款) shall be construed in accordance with section 8;
“trustee” (受託人) includes a prospective trustee.
3. Application
This Ordinance binds the Government.
4. Exemptions
(1) The persons specified in Part I of Schedule 1 are exempt from the provisions of this Ordinance to the extent described therein.
(2) The Governor in Council may, from time to time, specify in Part II of Schedule 1 the persons or classes of persons who shall be exempt from all or part of the provisions of this Ordinance (as identified or contained in the specification), and may vary, alter or repeal that specification.
(3) Subject to subsections (4) and (5), any person entering Hong Kong for the purpose of being employed or self-employed—
- (a) for a limited period only; or
- (b) who is a member of a provident, pension, retirement or superannuation scheme (however described) of a place outside Hong Kong,
shall be exempt from the provisions of this Ordinance.
(4) The Authority may make rules under section 47 for the purpose of this section and those rules may include provisions specifying the circumstances in which the exemption of a person referred to in subsection (3) shall apply.
