Full legislation
s.(3A)
(3A)
(3A)
Subsection (3) does not apply to any of the
following—
(a)
a body
corporate
that is incorporated in Hong Kong or is a re-domiciled
company;
(b)
a body corporate
incorporated
outside Hong Kong (other than a re-domiciled company) that
has
a place of business in Hong Kong or is represented in Hong Kong by an
agent;
(c)
any other person or a partnership having a place of business in Hong Kong.
(Added
12 of 2015 s. 86
. Amended
14 of 2025 s. 139
)