1988

PROTECTION OF CULTURAL RELICS

Category  CULTURE Organ of Promulgation  The Standing Committee of the National People’s Congress Status of Effect  With An Amendment Existing
Date of Promulgation  1982-11-19 Effective Date  1982-11-19  


Law of the People’s Republic of China on the Protection of Cultural Relics

Contents
Chapter I  General Provisions
Chapter II  Sites to be Protected for Their Historical and Cultural Value
Chapter III  Archaeological Excavations
Chapter IV  Cultural Relics in the Collection of Cultural Institutions
Chapter V  Cultural Relics in Private Collections
Chapter VI  Taking Cultural Relics out of China
Chapter VII  Awards and Penalties
Chapter VIII  Supplementary Provisions

(Adopted at the 25th Meeting of the Standing Committee of the Fifth

National People’s Congress and promulgated by Order No. 11 of the Standing
Committee of the National People’s Congress on, and effective as of November
19, 1982) (Editor’s Note: For the revised text, see Decision of the Standing
Committee of the National People’s Congress Regarding the Revision of Article
30 and Article 31 of the Law of the People’s Republic of China on the
Protection of Cultural Relics promulgated by Order No.47 of the President of
the People’s Republic of China on June 29, 1991)
Contents

    Chapter I     General Provisions

    Chapter II    Sites to be Protected for Their Historical and Cultural
Value

    Chapter III   Archaeological Excavations

    Chapter IV    Cultural Relics in the Collection of Cultural Institutions

    Chapter V     Cultural Relics in Private Collections

    Chapter VI    Taking Cultural Relics out of China

    Chapter VII   Awards and Penalties

    Chapter VIII  Supplementary Provisions
Chapter I  General Provisions

    Article 1  This Law is formulated with a view to strengthening state
protection of cultural relics, contributing to the development of scientific
research, inheriting the splendid historical and cultural legacy of our
nation, conducting education in patriotism and in the revolutionary tradition,
and building a socialist society with an advanced culture and ideology.

    Article 2  The state shall place under its protection, within the
boundaries of the People’s Republic China, the following cultural relics of
historical, artistic or scientific value:

    (1) sites of ancient culture, ancient tombs, ancient architectural
structures, cave temples and stone carvings that are of historical, artistic
or scientific value;

    (2) buildings, memorial sites and memorial objects related to major
historical events, revolutionary movements or famous people that are highly
memorable or are of great significance for education or for the preservation
of historical data;

    (3) valuable works of art and handicraft articles dating from various
historical periods;

    (4) important revolutionary documents as well as manuscripts and ancient
or old books and materials, etc., that are of historical, artistic or
scientific value; and

    (5) typical material objects reflecting the social system, social
production or the life of various nationalities in different historical
periods.

    The criteria and measures for the verification of cultural relics shall be
formulated by the state department for cultural administration, which shall
report them to the State Council for approval.

    Fossils of paleovertebrates and paleoanthropoids of scientific value shall
be protected by the state in the same way as cultural relics.

    Article 3  The state department for cultural administration shall take
charge of the work concerning cultural relics throughout the country.

    Local people’s governments at various levels shall place under their
protection cultural relics in their respective administrative areas.
Provinces, autonomous regions, and municipalities directly under the Central
Government as well as autonomous prefectures, counties, autonomous counties
and cities where there are relatively large amounts of cultural relics may set
up organs for the protection and control of the cultural relics within their
respective administrative areas.

    All government organs, public organizations and individuals have the
obligation to protect the country’s cultural relics.

    Article 4  All cultural relics remaining underground or in the inland
waters or territorial seas within the boundaries of the People’s Republic of
China shall be owned by the state.

    Sites of ancient culture, ancient tombs and cave temples shall be owned by
the state.

    Memorial buildings, ancient architectural structures, stone carvings, etc.,
designated for protection by the state, unless governed by other state
regulations, shall be owned by the state.

    Cultural relics in the collection of state organs, armed forces,
enterprises owned by the whole people and public institutions shall be owned
by the state.

    Article 5  Ownership of memorial buildings, ancient architectural
structures and cultural relics handed down from generation to generation which
belong to collectives or individuals shall be protected by state laws. Owners
of the cultural relics must abide by the relevant state regulations governing
the protection and control of cultural relics.

    Article 6  The expenses for the protection and control of cultural relics
shall be listed in the budgets of the central and local governments.
Chapter II  Sites to be Protected for Their Historical and Cultural Value

    Article 7  Cultural relics, such as sites related to revolutionary
history, memorial buildings, sites of ancient culture, ancient tombs, ancient
architectural structures, cave temples, stone carvings, etc., shall be
designated as sites to be protected for their historical and cultural value at
different levels according to their historical, artistic or scientific value.

    Sites to be protected for their historical and cultural value at the level
of counties, autonomous counties and cities shall be approved and announced by
the people’s governments at the same level and reported to the people’s
governments of provinces, autonomous regions, or municipalities directly under
the Central Government for the record.

    Sites to be protected for their historical and cultural value at the level
of provinces, autonomous regions, and municipalities directly under the
Central Government shall be approved and announced by the people’s governments
at the same level and reported to the State Council for the record.

    The state department for cultural administration shall select, from among
the sites to be protected at different levels, those which have a significant
historical, artistic or scientific value as major sites to be protected at the
national level, or shall directly designate such sites and report them to the
State Council for approval and announcement.

    Article 8  Cities with an unusual wealth of cultural relics of high
historical value and major revolutionary significance shall be recommended to
the State Council by the state department for cultural administration together
with the department for urban and rural construction and environmental
protection to be approved and announced as famous cities of historical and
cultural value.

    Article 9  The people’s governments of provinces, autonomous regions, and
municipalities directly under the Central Government and of counties,
autonomous counties and cities shall delimit the necessary scope of
protection, put up signs and notices, and establish records and files for the
historical and cultural sites to be protected at different levels and shall,
in the light of different circumstances, establish special organs or assign
fulltime personnel to be responsible for the administration of these sites.
The scope of protection and records and files for the major sites to be
protected at the national level shall be reported by the departments for
cultural administration of the provinces, autonomous regions, and
municipalities directly under the Central Government to the state department
for cultural administration for the record.

    Article 10  When drawing up plans for urban and rural construction, the
people’s governments at various levels must see to it that protective measures
for the historical and cultural sites to be protected at different levels are
first worked out through consultation between the departments for urban and
rural planning and the departments for cultural administration and that such
measures are included in the plans.

    Article 11  No additional construction project may be undertaken within
the scope of protection for a historical and cultural site. In case of a
special need, consent must be obtained from the people’s government which made
the original announcement on the designation of such a site and from the
department for cultural administration at the next higher level. If an
additional construction project is to be undertaken within the scope of
protection for a major historical and cultural site to be protected at the
national level, consent must be obtained from the people’s government of the
relevant province, autonomous region, or municipality directly under the
Central Government and from the state department for cultural administration.

    Article 12  On the basis of the actual needs for the protection of
cultural relics and with the approval of the people’s government of a
province, an autonomous region or a municipality directly under the Central
Government, a certain area for the control of construction may be delimited
around a site to be protected for its historical and cultural value.
Construction of new buildings or other structures in such an area shall not
deform the environmental features of the historical and cultural site. The
design for construction must be agreed to by the department for cultural
administration before it is submitted to the department for urban and rural
planning for approval.

    Article 13  While choosing a construction site and designing a project, if
the project involves a site to be protected for its historical and cultural
value, the construction unit shall first work out the protective measures
jointly with the department for cultural administration of a province, an
autonomous region, or a municipality directly under the Central Government or
of a county, an autonomous county or a city, and such measures shall be
written into the planning project description.

    Any removal or dismantling involving a site to be protected for its
historical and cultural value, if considered specially necessary for a
project, shall be agreed to by the people’s government at the same level as
the site itself and by the department for cultural administration at the next
higher level. Any removal or dismantling involving a major site to be
protected at the national level shall be referred to the State Council by the
people’s government of a province, an autonomous region or a municipality
directly under the Central Government for decision. The expenses and workforce
required for the removal or dismantling shall be included in the investment
and labour plans of the construction unit.

    Article 14  The principle of keeping the cultural relics in their original
state must be adhered to in the repairs and maintenance at the sites
designated as the ones to be protected for their historical and cultural value
and in any removal involving these sites, such as sites related to
revolutionary history, memorial buildings, ancient tombs, ancient
architectural structures, cave temples, stone carvings, etc. (including
attachments to the structures).

    Article 15  If it is necessary to use a memorial building or an ancient
architectural structure owned by the state at a place designated as a site to
be protected for its historical and cultural value for purposes other than the
establishment of a museum, a cultural relics preservation institute or a
tourist site, the local department for cultural administration shall submit a
report for approval to the people’s government which originally announced the
designation of such a site. If it is necessary to use for other purposes a
major site to be protected for its historical and cultural value at the
national level, the matter shall be agreed to by the people’s government of a
province, an autonomous region, or a municipality directly under the Central
Government and shall be reported to the State Council for approval. The units
in charge of these sites as well as specially established organs, such as
museums, must strictly abide by the principle of keeping the cultural relics
in their original state, and must be responsible for the safety of the
buildings and of the affiliated cultural relics, and may not damage, rebuild,
extend or dismantle them. Units which use memorial buildings or ancient
architectural structures shall be responsible for the maintenance and repair
of these buildings or structures.
Chapter III  Archaeological Excavations

    Article 16  The procedure of submitting reports for approval must be
performed for all archaeological excavations. No unit or individual may
conduct excavations without permission. The cultural relics unearthed, except
for those to be handed over, as may be necessary to scientific research
institutions for the purpose of research, shall be taken care of by units
designated by local departments for cultural administration, and no unit or
individual may take them into its or his own possession. With a view to
ensuring the safety of the cultural relics, conducting scientific research and
making full use of cultural relics, the departments for cultural
administration of provinces, autonomous regions, and municipalities directly
under the Central Government may, when necessary, transfer and use the
cultural relics within their respective administrative areas after reporting
to and securing the approval of the people’s governments of these
administrative divisions; the state department for cultural administration
may, upon approval by the State Council, transfer and use major cultural
relics unearthed anywhere in the country.

    Article 17  To conduct archaeological excavations for the purpose of
scientific research, institutions in charge of cultural relics, institutions
for archaeological research and institutions of higher learning in the
provinces, autonomous regions, and municipalities directly under the Central
Government shall submit their excavation programmes to the state department
for cultural administration for joint examination with the Chinese Academy of
Social Sciences, and may not proceed with the excavations until they obtain
the approval of the state department for cultural administration.

    Archaeological excavation programmes which have to be carried out at the
major sites to be protected for their historical and cultural value at the
national level shall be submitted to the state department for cultural
administration for joint examination with the Chinese Academy of Social
Sciences before they are forwarded to the State Council for approval.

    Article 18  Before carrying out a large-scale capital construction
project, the construction unit shall first conduct investigation or
prospecting related to cultural relics, together with the department for
cultural administration of a province, an autonomous region or a municipality
directly under the Central Government, at places where such relics may
be buried underground within the area designated for the project. If cultural
relics are discovered in the course of investigation and prospecting, measures
for handling them should be jointly decided upon by the two parties through
consultation. In case of important discoveries, the department for cultural
administration of a province, an autonomous region or a municipality directly
under the Central Government shall submit timely reports for handling by the
state department for cultural administration.

    While carrying out capital construction or agricultural production, any
unit or individual that discovers cultural relics shall immediately report the
discoveries to the local department for cultural administration. In case of
important discoveries, the local department for cultural administration must
submit timely reports for handling by the departments for cultural
administration at higher levels.

    Article 19  With regard to archaeological excavations which have to be
carried out along with a construction project, the department for cultural
administration of a province, an autonomous region or a municipality directly
under the Central Government shall submit an excavation programme based on
prospecting to the state department for cultural administration for joint
examination with the Chinese Academy of Social Sciences and for approval by
the department. In cases where the pressing time limit for the completion of
the project or the danger of natural damage makes it truly urgent to rescue
the sites of ancient culture and ancient tombs, the department for cultural
administration of a province, an autonomous region or a municipality directly
under the Central Government may organize people to proceed with the
excavations while going through the procedures to obtain approval.

    Article 20  The expenses and workforce needed for the prospecting for
cultural relics and archaeological excavations which have to be carried out
because of capital construction or construction for productive purposes shall
be included in the investment and labour plans of the construction units or
reported to planning departments at higher levels for proper arrangement.

    Article 21  No foreign national or foreign organization may engage in
archaeological investigations or excavations within the boundaries of the
People’s Republic of China without special permission granted by the State
Council, on the basis of a report from the state department for cultural
administration.
Chapter IV  Cultural Relics in the Collection of Cultural Institutions

    Article 22  Museums, libraries and other institutions under ownership by
the whole people must classify the cultural relics in their collection by
different grades, compile files for the relics kept by themselves, establish a
strict system of control and register the relics with the relevant department
for cultural administration.

    Local departments for cultural administration at various levels shall
compile files for the cultural relics in the collection of cultural
institutions in their respective administrative areas; the state department
for cultural administration shall compile files for Grade One cultural relics
of the state.

    Article 23  Sales of cultural relics in the collection of museums,
libraries and other institutions under ownership by the whole people shall be
prohibited. Transfers and exchanges among these institutions of the cultural
relics in their collection must be reported to the departments for cultural
administration for the record; transfers and exchanges of Grade One cultural
relics in their collection must be approved by the state department for
cultural administration. No unit or individual may have cultural relics
transferred without approval.
Chapter V  Cultural Relics in Private Collections

    Article 24  Cultural relics in private collections may be purchased by
units designated by the departments for cultural administration; no other unit
or individual may engage in the business of purchasing cultural relics.

    Article 25  The resale of cultural relics in private collections at a
profit shall be strictly forbidden, and so shall be the private sale of such
relics to foreigners.

    Article 26  Banks, smelteries, paper mills and departments for the
recovery of old and waste materials shall assume responsibility, jointly with
the departments for cultural administration, for sorting out cultural relics
from among gold and silver articles and waste materials. The cultural relics
thus obtained, except for coins and other kinds of currency of past ages
which are needed by research institutes of the banks and which may be kept by
the banks, shall be turned over to and placed at the disposal of the
departments for cultural administration. The prices of the cultural relics
turned over shall be reasonably assessed.

    Important cultural relics confiscated according to law by public security
organs, the Customs and the departments for the administration of industry and
commerce shall be turned over to the departments for cultural administration.
Chapter VI  Taking Cultural Relics out of China

    Article 27  Cultural relics to be exported or to be taken out of the
country by individuals must be declared to the Customs in advance and examined
by the department for cultural administration of a province, an autonomous
region or a municipality directly under the Central Government designated by
the state department for cultural administration before export certificates
are granted. Cultural relics leaving the country must be shipped out at
designated ports. Cultural relics which, after examination, are not permitted
to leave the country may be requisitioned by the state through purchase.

    Article 28  It shall be prohibited to take out of the country any cultural
relics of significant historical, artistic or scientific value, with the
exception of those to be shipped abroad for exhibition with the approval of
the State Council.
Chapter VII  Awards and Penalties

    Article 29  The state shall give appropriate moral encouragement or
material awards to units or persons for any of the following deeds:

    (1) serious implementation of the policies, laws and regulations
concerning cultural relics and remarkable achievements in protecting cultural
relics;

    (2) resolute struggle against criminal acts, in the interest of protecting
cultural relics;

    (3) donation of important cultural relics in one’s own collection to the
state;

    (4) timely communication of information on, or delivery of, the cultural
relics discovered, which facilitates their protection;

    (5) important inventions and innovations in, or other major contributions
to, the science and techniques for the protection of cultural relics;

    (6) meritorious service in rescuing cultural relics in danger of being
destroyed; and

    (7) long-time service and outstanding achievements in the field of
cultural relics.

    Article 30  Administrative sanctions shall be applied to those who have
committed any of the following acts:

    (1) hiding cultural relics discovered underground, in inland waters, in
territorial seas or in other places and failing to report and deliver them to
the state, for which the persons involved shall be warned or fined by a public
security department and the cultural relics illegally acquired by them shall
be recovered;

    (2) buying or selling cultural relics without the approval of the
departments for cultural administration, for which the persons involved shall
be warned or fined by the departments for the administration of industry and
commerce, and their illegal earnings and the cultural relics illegally handled
by them may be confiscated; or

    (3) selling cultural relics in private collections to foreigners without
permission, for which the persons involved shall be fined by the departments
for the administration of industry and commerce, and the cultural relics in
question and the illegal earnings derived therefrom may be confiscated.

    Article 31  Persons who commit any of the following acts shall be
investigated for criminal responsibility according to law:

    (1) misappropriating or stealing cultural relics of the state;

    (2) serious cases of smuggling valuable cultural relics out of the country
or speculating in cultural relics;

    (3) wilful damage of valuable cultural relics or places of cultural and
historical interest under state protection; and

    (4) serious damage of or serious losses to valuable cultural relics caused
by the dereliction of duty on the part of state personnel.

    Those who excavate sites of ancient culture or ancient tombs without
permission are punishable for larceny.

    Those who sell valuable cultural relics in private collections to
foreigners without permission are punishable for smuggling valuable cultural
relics out of the country.

    Personnel working in the field of cultural relics who steal cultural
relics placed under their care shall be punished severely according to law.
Chapter VIII  Supplementary Provisions

    Article 32  The state department for cultural administration shall, in
accordance with this Law, formulate rules for its implementation, which shall
come into force after being submitted to and approved by the State Council.

    Measures governing the production of replicas, rubbings and photographs
of cultural relics shall be formulated by the state department for cultural
administration.

    Article 33  This Law shall come into force on the day of its promulgation.
On that same day, the Provisional Regulations on the Protection and Control of
Cultural Relics promulgated by the State Council in 1961 shall be invalidated.
This Law shall prevail in case of conflict with other existing provisions for
the protection and control of cultural relics.






IMPORT AND EXPORT ANIMAL AND PLANT QUARANTINE REGULATIONS OF THE PEOPLE’S REPUBLIC OF CHINA

REGULATIONS GOVERNING SUPERVISION AND CONTROL OF VESSELS CARRYING DANGEROUS GOODS

FINANCE MINISTRY’S NOTIFICATION CONCERNING THE ADJUSTMENT OF COMMERCIAL AND INDUSTRIAL TAX RATES ON CERTAIN CATEGORIES OF PRODUCTS AND THE EXTENSION OF TAXABLE ITEMS

REGULATIONS ON THE EXPLOITATION OF OFFSHORE PETROLEUM RESOURCES IN COOPERATION WITH FOREIGN ENTERPRISES

Regulations of the People’s Republic of China on the Exploitation of Offshore Petroleum Resources in Cooperation with Foreign Enterprises

     (Effective Date:1982.01.30–Ineffective Date:)

CONTENTS

CHAPTER I GENERAL PRINCIPLES

CHAPTER II RIGHTS AND OBLIGATIONS OF THE PARTIES TO PETROLEUM CONTRACTS

CHAPTER III PETROLEUM OPERATIONS

CHAPTER IV SUPPLEMENTARY PRINCIPLES

CHAPTER I GENERAL PROVISIONS

   Article 1. In the interests of developing the national economy and expanding international economic and technological cooperation, these Regulations
are formulated, on the premise of safeguarding national sovereignty and economic interests, to permit foreign enterprises to participate
in the cooperative exploitation of offshore petroleum resources of the People’s Republic of China.

   Article 2. All petroleum resources in the internal waters, territorial sea and continental shelf of the People’s Republic of China and in all
sea areas within the limits of national jurisdiction over the maritime resources of the People’s Republic of China are owned by the
People’s Republic of China.

In the sea areas referred to in the preceding paragraph, all buildings and structures set up and vessels operating to exploit petroleum,
as well as the corresponding onshore oil (gas) terminals and bases, shall be under the jurisdiction of the People’s Republic of China.

   Article 3. The Government of the People’s Republic of China shall protect, in accordance with the law, the investments of foreign enterprises
participating in the cooperative exploitation of offshore petroleum resources, the profits due to them and their other legitimate
rights and interests, and shall protect, in accordance with the law, the cooperative exploitation activities of foreign enterprises.

All activities for the cooperative exploitation of offshore petroleum resources within the scope of these Regulations shall be subject
to the laws and decrees of the People’s Republic of China and relevant provisions of the State; all persons and enterprises taking
part in petroleum operations shall be subject to the laws of China and shall accept inspection and supervision by the competent authorities
concerned of the Chinese Government.

   Article 4. The Ministry of Petroleum Industry of the People’s Republic of China shall be the competent authority in charge of the exploitation
of offshore petroleum resources in cooperation with foreign enterprises, and shall determine the forms of cooperation and demarcate
areas of cooperation in accordance with the zones and the surface areas of cooperation designated by the State; it shall work out
a plan for the exploitation of offshore petroleum resources in cooperation with the foreign enterprises in accordance with long-term
state economic plans, formulate operation and management policies for the cooperative exploitation of offshore petroleum resources
and examine and approve the overall development program for offshore oil (gas) fields.

   Article 5. The China National Offshore Oil Corporation (CNOOC) shall have exclusive and overall responsibility for the work of exploiting offshore
petroleum resources in the People’s Republic of China in cooperation with foreign enterprises.

CNOOC shall be a state corporation with the qualifications of a juridical person and shall have the exclusive right to explore for,
develop, produce and market the petroleum within the zones of cooperation with foreign enterprises.

CNOOC may, as the work requires, establish regional corporations, specialized corporations and overseas representative offices to
carry out the tasks delegated by the head office.

   Article 6. CNOOC shall, by means of calling for bids and signing petroleum contracts, cooperate with foreign enterprises to exploit petroleum
resources in accordance with the zones, surface areas and areas of cooperation with foreign enterprises for the exploitation of petroleum
resources.

The petroleum contracts referred to in the preceding paragraph shall come into force after approval by the Foreign Investment Commission
of the People’s Republic of China.

All documents signed by CNOOC for other forms of cooperative exploitation of petroleum resources utilizing technology and funds provided
by foreign enterprises shall also be subject to approval by the Foreign Investment Commission of the People’s Republic of China.

CHAPTER II RIGHTS AND OBLIGATION OF THE PARTIES TO PETROLEUM CONTRACTS

   Article 7. CNOOC shall cooperate with foreign enterprises to exploit offshore petroleum resources by means of entering into petroleum contracts,
and, unless otherwise specified by the Ministry of Petroleum Industry or in a petroleum contract, the foreign enterprise that is
one party to the petroleum contract (hereafter “foreign contractor”) shall provide the investment to carry out exploration, be responsible
for exploration operations and bear all exploration risks; after a commercial oil (gas) field is discovered, both the foreign contractor
and CNOOC shall provide the investment for its cooperative development, and the foreign contractor shall be responsible for the development
operations and production operations until CNOOC takes over the production operations when conditions permit as provided in the petroleum
contract. The foreign contractor, in accordance with the provisions of the petroleum contract, may recover its investment and expenses
and receive remuneration out of the petroleum produced.

   Article 8. The foreign contractor may export the petroleum due to it and the petroleum it purchases, and may also remit abroad, in accordance
with the law, the investment it recovers, its profits and its other legitimate income.

   Article 9. All Chinese enterprises and foreign enterprises participating in the cooperative exploitation of offshore petroleum resources shall
pay taxes in accordance with the law and shall pay mining royalties.

All employees of the enterprises referred to in the preceding paragraph shall pay individual income tax in accordance with the law.

   Article 10. The equipment and material imported for carrying out the petroleum contract shall be subject to tax at a reduced rate, or exempted
from tax, or given other preferential tax treatment in accordance with State provisions.

   Article 11. The foreign contractor shall open a bank account in accordance with the provisions of the Provisional Regulations on Foreign Exchange
Control of the People’s Republic of China.

   Article 12. In carrying out the petroleum contract, the foreign contractor shall use appropriate and advanced technology and management experience
and shall be obliged to transfer the technology and pass on the experience to the personnel of the Chinese side involved in carrying
out the petroleum contract (hereafter “Chinese personnel”); in petroleum operations, the foreign contractor must give preference
in employment to Chinese personnel, progressively increase the percentage of Chinese personnel and train Chinese personnel in a planned
way.

   Article 13. In carrying out the petroleum contract, the foreign contractor must promptly and accurately report to CNOOC on the situation of petroleum
operations; and it must acquire complete and accurate date, records, samples, vouchers and other original data with respect to various
aspects of the petroleum operations, and regularly submit to CNOOC necessary data and samples as well as various technological, economic,
financial and accounting, and administrative reports.

   Article 14. In carrying out the petroleum contract, the foreign contractor shall establish a branch or subsidiary or representative office within
the territory of the People’s Republic of China and fulfil registration formalities in accordance with the law.

The domiciles of the offices referred to in the preceding paragraph shall be determined through consultation with CNOOC.

   Article 15. The provisions of Articles 3, 8, 9, 10 and 14 of these Regulations shall apply, by analogy, to foreign subcontractors that render
services in connection with the petroleum operations.

CHAPTER III PETROLEUM OPERATIONS

   Article 16. In order to achieve the highest possible oil recovery factor, the operator must, in accordance with these Regulations and the relevant
provisions promulgated by the Ministry of Petroleum Industry on the exploitation of petroleum resources and by taking account of
international practice, formulate an overall development program for the oil (gas) field and implement production operations.

   Article 17. In carrying out the petroleum contract, the foreign contractor shall use the existing bases within the territory of the People’s
Republic of China, and, if new bases are needed, they must be established within the territory of the People’s Republic of China.

The specific locations of the new bases referred to in the preceding paragraph, and other arrangements that may be necessary in special
circumstances, must all be subject to the written approval of CNOOC.

   Article 18. CNOOC shall have the right to send personnel to join the foreign operator in making master designs and engineering designs for carrying
out the petroleum contract. Design corporations within the territory of the People’s Republic of China shall have priority in entering
into subcontracts for the master designs and engineering designs mentioned above, provided that their terms are competitive.

   Article 19. With respect to all facilities required to be built in carrying out the petroleum contract, including artificial islands, platforms,
buildings and structures, when signing subcontracts, the operator must give preference to manufacturing plants and engineering corporations
within the territory of the People’s Republic of China, provided that they are competitive in terms of quality, price, term of delivery
and services.

   Article 20. With respect to the equipment and materials required to carry out the petroleum contract, the operator and subcontractors must give
preference to procuring and utilizing equipment and materials manufactured and supplied by the People’s Republic of China, provided
that these are competitive.

   Article 21. With respect to services that are required to carry out the petroleum contract, such as those for geophysical prospecting, well-drilling,
diving, aircraft, ships and bases, the operator and subcontractors must enter into subcontracts and service contracts with relevant
departments within the territory of the People’s Republic of China, provided that they are competitive in terms of price, efficiency
and services.

   Article 22. The ownership of all assets purchased or built by the foreign contractor to carry out the petroleum contract in accordance with the
plan and budget, excluding equipment leased from a third party, shall belong to CNOOC after the foreign contractor’s investment has
been compensated as provided for, and, within the term of the contract, the foreign contractor may continue to use those assets in
accordance with the provisions of the contract.

   Article 23. CNOOC shall have the ownership of all of the data, records, samples, vouchers and other original data with respect to the petroleum
operations stipulated in Article 13 of these Regulations.

The utilization and transfer, donation, exchange, sale and publication of the previously mentioned data, records, samples, vouchers
and other original data and their export and transmission from the People’s Republic of China all must be conducted in accordance
with the “Provisions for the Control of Data” formulated by the Ministry of Petroleum Industry.

   Article 24. In the course of implementing petroleum operations, the operator and subcontractors shall comply with the relevant laws and provisions
on environmental protection and safety of the People’s Republic of China, and shall, by taking account of international practice
when conducting operations, protect fishery resources and other natural resources and prevent the environment, including the air,
sea, rivers, lakes and land, from being polluted or damaged.

   Article 25. The petroleum produced within the petroleum contract area shall be landed in the People’s Republic of China or may be exported from
oil (gas) metering points on offshore terminals. In case such petroleum has to be landed at a point outside the People’s Republic
of China, the approval of the Ministry of Petroleum Industry must be obtained.

   Article 26. In case of war, threat of war or other state of emergency, the Chinese Government shall have the right of compulsory purchase or
requisition with respect to a portion or all of the petroleum earned or purchased by the foreign contractor.

CHAPTER IV SUPPLEMENTARY PRINCIPLES

   Article 27. Any dispute arising between foreign and Chinese enterprises during the cooperative exploitation of offshore petroleum resources shall
be settled through friendly consultations. If it cannot be resolved through consultation, mediation and arbitration may be conducted
by an arbitration body of the People’s Republic of China, or the parties to the contract may agree upon arbitration by another arbitration
body.

   Article 28. In case an operator or subcontractor violates the provisions of these Regulations in implementing petroleum operations, the Ministry
of Petroleum Industry shall have the right to issue a warning and set a deadline for correction. If no correction can be made prior
to the specified deadline, the Ministry of Petroleum Industry shall have the right to adopt necessary measures, even to the extent
of suspending implementation of petroleum operation. All economic losses caused as a result of this shall be borne by the responsible
party.

A party responsible for serious violation of these Regulations may be fined by and/or even be subject to suit before the judicial
authorities filed by the Ministry of Petroleum Industry.

   Article 29. The terms used in these Regulations shall have the following definitions:

(1) “Petroleum” means crude oil or natural gas deposited underground, currently being extracted or already extracted.

(2) “Exploitation” means, in general, the exploration for and development, production and marketing of petroleum, as well as other
related activities.

(3) “Petroleum contract” means a contract signed, in accordance with the law, between CNOOC and foreign enterprises for the cooperative
exploitation of offshore petroleum resources of the People’s Republic of China, including the exploration for and development and
production of petroleum.

(4) “Contract area” means a surface area designated within a sea area demarcated by geographical coordinates in the petroleum contract
for the cooperative exploitation of petroleum resources.

(5) “Petroleum operations” means all exploration, development and production operations and other related activities conducted in
carrying out the petroleum contract.

(6) “Exploration operations” means all work done to locate the petroleum-bearing traps by means of geological, geophysical and geochemical
methods and including drilling exploratory wells, etc., and all work done to determine the commerciality of discovered petroleum
traps, including appraisal drilling, feasibility studies and preparation of the overall development program for an oil (gas) field.

(7) “Development operations” means projects, such as those for design, construction, installation and drilling, and corresponding
research work, conducted from the date of the approval of the overall development program for an oil (gas) filed by the Ministry
of Petroleum Industry, in order to bring about petroleum production, including production activities carried out before the commencement
of commercial production.

(8) “Production operations” means all operations for producing petroleum conducted after the date of commencement of the commercial
production of an oil (gas) field and related activities, such as extraction, injection, production stimulation, processing, storage
and transportation and lifting of petroleum and other operations.

(9) “Foreign contractor” means a foreign enterprise that signs a petroleum contract with CNOOC. The foreign enterprises may be a corporation
or a consortium of corporations.

(10) “Operator” means an entity that is responsible for implementing the operations pursuant to the provisions of the petroleum contract.

(11) “Subcontractor” means an entity that renders services to the operator.

   Article 30. Rules for the implementation of these Regulations shall be formulated by the Ministry of Petroleum Industry.

   Article 31. These Regulations shall come into force on the day of promulgation.

    






INTERIM REGULATIONS ON SPECIAL COMMISSIONERS’ OFFICES OF THE MINISTRY OF FOREIGN ECONOMIC RELATIONS AND TRADE

Category  FOREIGN TRADE Organ of Promulgation  The State Council Status of Effect  In Force
Date of Promulgation  1982-07-15 Effective Date  1982-07-15  


Interim Regulations on Special Commissioners’ Offices of the Ministry of Foreign Economic Relations and Trade



(Approved by the State Council on July 15, 1982, promulgated by the

Ministry of Foreign Economic Relations and Trade)

    While China continues to implement its opening policy and relatively more
departments, localities and enterprises are participating in foreign economic
relations and trade, in order to refrain from self-competition and avoid
chaos while appropriately arousing the enthusiasm of all various aspects and
devoting major efforts to developing foreign economic relations and trade,
the coordination and administration of foreign economic relations and trade
must be strengthened so as to realize unified and joint external actions.
Therefore, in addition to other coordinative and administrative measures, it
is decided that commissioners shall be sent to major ports and commissioners’
offices shall be set up.

    1. As agencies of the Ministry of Foreign Economic Relations and Trade
and by the name of the Commissioners’ Office of the Ministry of Foreign
Economic Relations and Trade in ____ , commissioners’ offices shall be
subjected to the leadership of the Ministry of Foreign Economic Relations and
Trade and be responsible to the Ministry. Commissioners shall maintain close
ties with the local governments and Party organizations, report the work
situation to them, get supports therefrom, and make reports in good time to
the Ministry of Foreign Economic Relations and Trade for instructions.

    2. The Duties of Commissioners

    (1) They shall, in accordance with the principle of unified policy,
unified planning and unified external action and in consideration of being
favorable to the development of foreign economic relations and trade, conduct
supervision and direction over the implementation of import and export
commodity coordinating programs worked out by the Import and Export
Commodity Coordinating Group. When any problem arises from the implementation
of an import and export commodity coordinating program, the commissioner may
settle the problem then and there if it is within his jurisdiction; the
problem shall be settled by the Coordinating Group of the company if it is
a national problem, such as great changes of markets, quantities, prices and
customers, etc.;

    (2) They shall strengthen the administration and, according to the
jurisdiction authorized by the Ministry of Foreign Economic Relations and
Trade, be responsible for the examination and approval of applications for
and the issuance of import and export licenses for some commodities;

    (3) They shall assist specialized import and export companies (including
companies engaging in both industry and trade, same below) to realize step by
step the unified and combined operations by sectors and with major ports as
centers, with regard to main exports.

    (4) They shall, for the purpose of strengthening the unification and
combination of external actions and in the light of specific situations,
convene contacting conferences attended by the foreign economic relations and
trade departments of the ports they reside in and those of the provinces,
municipalities or autonomous regions under their jurisdictions, so as to
facilitate the exchange of each other’s situation and the coordination of
relations between ports and inland areas. Relevant specialized companies and
relevant units under the Ministry of Foreign Economic Relations and Trade may
send their personnel to the conferences;

    (5) They shall make investigation and research on the implementation of
general and specific policies regarding foreign economic relations and trade,
the strengthening of import and export administration and the reform of the
system of foreign economic relations and trade, and shall put forward
proposals to the Ministry of Foreign Economic Relations and Trade; and

    (6) They shall deal with other matters entrusted by the Ministry of
Foreign Economic Relations and Trade.

    3. Rights of Commissioners

    (1) They may interfere and stop the business activities of import and
export enterprises which do not conform to the division of import and export
operations or the coordinating programs;

    (2) They may stop transactions in violation of policies, laws or
regulations of the state, and refuse to issue licenses with regard to those
transactions;

    (3) Import and Export Commodity Coordinating Groups of various
specialized companies shall provide commissioners with business information
(including coordinating programs, summaries of conferences, bulletins,
statistical data and reports, etc.), so as to facilitate commissioners’
inspection and supervision on and adjudication in the coordinating work;

    (4) Administrative departments of the local provinces or municipalities
and of relevant inland provinces, municipalities or autonomous regions shall
send to commissioners a duplicate of their reports on the administrative
work. Commissioners may, for the need of the work, request the administrative
departments of foreign economic relations and trade and enterprises engaging
in foreign trade in the local areas and those of relevant provinces,
municipalities or autonomous regions to provide information and materials
concerning the coordination and administration; and

    (5) Relevant local departments such as departments in charge of transport
and communications, ports, banks, customs and commodity inspection, etc.
shall take active cooperation with commissioners for the latter’s performance
of duties stipulated in the Regulations.

    4. The Appointments, Terms and Members’ Activities of and Awards and
Punishments to Commissioners

    (1) A commissioners’ office shall have one commissioner and one deputy
commissioner, which shall all be appointed by the State Council upon
nomination by the Ministry of Foreign Economic Relations and Trade.

    (2) The term of office of a commissioner shall generally be two years and
the commissioner shall be rotated upon its expiration. The term may be
appropriately extended if necessary. The rotating system shall also be
applicable to personnel of commissioners’ offices.

    (3) The Ministry of Foreign Economic Relations and Trade shall be
responsible for the political and ideological work of commissioners’ offices.
Party and League members among commissioners and personnel of commissioners’
offices shall respectively set up their Party and League organizations which
shall be respectively under the leadership of the Party and League committee
of the Ministry of Foreign Economic Relations and Trade. In case of urgent
and important report relay or document reading, they may ask the local Party
committee to assist in arrangement.

    (4) The Ministry of Foreign Economic Relations and Trade shall be
responsible for handling awards and punishments to commissioners and
personnel of commissioners’ offices.

    5. Compositions and Sources of Funds of Commissioners’ Offices and Daily
Lives of Their Personnel

    (1) The compositions of commissioners’ offices shall be determined
according to the principle of efficiency and simplification with the cadres
sent by the Ministry of Foreign Economic Relations and Trade. The internal
structural establishments shall be simple and they shall strive to raise
working efficiency.

    (2) Expenditures of commissioners’ offices shall be incorporated in the
budget of the Ministry of Foreign Economic Relations and Trade.

    (3) Relevant departments of the local people’s governments shall assist
in arranging daily lives of personnel of commissioners’ offices.

    6. The Style of Work of Commissioners and Personnel of Commissioners’
Offices

    Commissioners and personnel of commissioners’ offices shall actively
study the Party’s lines, guiding principles and policies, correctly implement
policies and provisions concerning foreign economic relations and trade, and
try to promote the development of foreign economic relations and trade. They
shall strengthen the work of investigation and research, listen to opinions
from various aspects with an open mind, be practical and realistic in their
work, and adopt an overall point of view. They shall impartial and
conscientious in their work, carry forward the fine traditions of the Party,
serve the people wholeheartedly, and do their best at the work they
undertake.

    7. These Interim Regulations shall enter into force upon the approval of
the State Council. Supplements or amendments to these Regulations shall be
proposed by the Ministry of Foreign Economic Relations and Trade, and
implemented after submitted to and approved by the State Council.






REGULATIONS ON THE QUARANTINE OF IMPORTED AND EXPORTED ANIMALS AND PLANTS

Category  AGRICULTURE, FORESTRY AND METEOROLOGY Organ of Promulgation  The State Council Status of Effect  Invalidated
Date of Promulgation  1982-06-04 Effective Date  1982-06-04 Date of Invalidation  1992-04-01


Regulations of the People’s Republic of China on the Quarantine of Imported and Exported Animals and Plants

Chapter I  General Provisions
Chapter II  Import Quarantine
Chapter III  Export Quarantine
Chapter IV  The Quarantine of Articles Carried by Travellers
Chapter V  The Quarantine of International Mail Parcels
Chapter VI  Transit Quarantine
Chapter VII  Punishments
Chapter VIII  Supplementary Provisions

(Promulgated by the State Council on June 4, 1982) (Editor’s Note: These

Regulations have been annulled by Law of the People’s Republic of China on the
Entry and Exit Animal and Plant Quarantine promulgated on October 30, 1991)
Chapter I  General Provisions

    Article 1  These Regulations are formulated in order to protect the
agriculture, forestry, animal husbandry and fishery of our country and the
health of our people, safeguard our reputation in foreign trade, fulfil our
international obligations, prevent diseases, insects, weeds and other harmful
organisms, which harm animals and plants, from spreading into or out of China
and strengthen the quarantine of import and export animals and plants.

    Article 2  All commercial or non-commercial animals, plants, animal
products, vegetable products and their means of transport which enter, leave
or pass through territories of the People’s Republic of China are within the
quarantine range under these Regulations, particularly including the following:

    (1) Animals: livestock, poultry, wild animals, bees, fish, silkworms, etc.

    (2) Animal products: raw hides, hair, meat, viscera, fat, blood, eggs,
semen, bones, hoofs, horns, etc.

    (3) Plants: cultivated plants, wild plants and their seeds, nursery stock,
propagating materials, etc.

    (4) Vegetable products: grains, beans, pease, cotton, oils, hemp, flax,
tobacco, kernels, dried fruits, fresh fruits, vegetables, raw medicinal
materials, logs, fodder, etc.

    (5) Vehicles, vessels and aircraft carrying animals, plants, animal
products and vegetable products as well as packing, bedding and padding
materials, breeding tools, etc.

    The other goods and means of transport which may carry the objects of
quarantine shall also be put in quarantine.

    Article 3  Animal infectious diseases and parasites, insects and weeds
which are dangerous to plants as well as other harmful organisms (generally
designated as insect vectors) shall be put in quarantine and divided into
the objects of quarantine and quarantinable insect vectors.

    (1) The objects of quarantine mean the insect vectors which are prohibited
from entering China as stipulated by the State. The list of the objects of
quarantine shall be promulgated by the Ministry of Agriculture, Animal
Husbandry and Fishery of the People’s Republic China.

    (2) Quarantinable insect vectors include those put in quarantine as
stipulated in relevant agreements and trade contracts with foreign countries
and those for which the export units have applied for quarantine.

    Article 4  The animal and plant quarantines set up in the ports and
airports of the People’s Republic of China which are open to international
navigation or air traffic as well as on land borders and border rivers, and
the animal and plant quarantine station set up in the capitals of provinces
and autonomous regions concerned (hereinafter generally referred to as port
animal and plant quarantine authorities) are the authorities concerned which
conduct quarantine duties of import and export animals and plants on behalf
of the State.

    Article 5  All animals, plants, animal products, vegetable products and
their means of transport shall be permitted to be imported or exported only
after passing the standard upheld by quarantine.
Chapter II  Import Quarantine

    Article 6  An application shall be made in advance to the Ministry of
Agriculture, Animal Husbandry and Fishery for approval to import animals
and animal products. However, an application shall be made in advance to the
Ministry of Forestry for approval where the import of wild animals and their
products are concerned.

    To import seeds, nursery stock and propagating materials, import
departments shall fill in “Examination and Approval Lists for Quarantine of
Seeds and Nursery Stock Imported” for submission. For those to be imported
by the departments concerned of the State Council, such lists shall be
submitted separately according to the professional division of work to the
Ministry of Agriculture, Animal Husbandry and Fishery or the Ministry of
Forestry respectively for examination and approval; for those to be imported
by the departments of provinces, autonomous regions and municipalities
directly under the Central Government, they shall be submitted to the
Departments (or Bureaux) of Agriculture (Forestry or State Farm and Land
Reclamation) of respective areas for examination and approval.

    Article 7  Any quarantine regulations which China stipulated or agreed
between governments should be indicated on the agreement for trade, technical
co-operation, gift, exchange or assistance for the importation of animals,
plants and their products. The said agreement shall also indicate the
necessity of the enclosure of a quarantine certificate issued by the
authorized organ of the country of export.

    Article 8  Animals, plants, animal products and vegetable products
imported shall be quarantined by port animal and plant quarantine authorities.

    (1) Before or after the arrival of goods in a port, the consignee unit or
its agent shall fill in the declaration for quarantine and submit it (or the
waybill) together with such documents as the quarantine certificate from
the export country to the port animal and plant quarantine authorities for
quarantine.

    (2) For trains or motor vehicles entering the territory, the port animal
and plant quarantine authorities shall carry out quarantine duties and
inspection aboard the train or vehicle together with the border authorities
concerned; for incoming vessels, quarantine duties shall be carried out on
board after the joint inspection; for incoming aircraft, quarantine shall be
implemented on the spot where goods are unloaded.

    Article 9  A “Quarantine Clearance Notice” shall be signed and issued
for all animals, plants, animal products or vegetable products imported in
which no objects of quarantine or quarantinable insect vectors are found
through quarantine, or such clearance shall be stamped on the waybill so as
to permit them to be imported.

    Article 10  For all imported animals or animal products in which the
objects of quarantine and quarantinable insect vectors are found through
quarantine, a “Quarantine Disposal Notice” shall be signed and issued
according to different circumstances and the declarer(s) shall be notified to
dispose of them separately in the following ways:

    (1) The animal(s) which has(have) contracted a serious infectious
disease, and all others in the same flock shall be wholly returned or killed
and its (their) remains shall be destroyed.

    (2) The animal(s) which has(have) contracted a general infectious
disease shall be returned or killed and its (their) remains shall be
destroyed; the other animals in the same flock shall be isolated and put
under observation in the animal quarantine isolation yard or a designated
place.

    (3) The animal(s) which has(have) contracted a non-infectious disease
shall be treated medically.

    (4) Animal products shall be sterilized, returned or destroyed.

    If the animals which are isolated and observed as mentioned in Item (2)
above and which are treated as mentioned in Item (3) do not have any disease
found through quarantine, and if the animal products as mentioned in Item
(4) passed the examination of quarantine after sterilization, they shall be
allowed to be imported.

    Article 11  For the imported plants or vegetable products in which the
objects of quarantine and quarantinable insect vectors are found through
quarantine, a “Quarantine Disposal Notice” shall be signed and issued
according to different circumstances and the declarer(s) shall be notified
to dispose of the same separately in ways such as fumigation, sterilization,
controlled use, return or destruction. They shall be allowed to be imported
if they passed the examinations after such neutralizing treatments as
fumigation, sterilization, etc..

    Article 12  The quarantine and disposition of imported animals, plants,
animal products and vegetable products shall be carried out in the ports of
import.

    Applications shall be made to the Ministry of Agriculture, Animal
Husbandry and Fishery for approval if they shall be transported to a designated
inland place for disposition due to the limitation of the conditions in the
port or other causes. In the course of transportation and handling, strict
measures shall be adopted to prevent the epidemic situation from proliferating
and a notice shall be given to the local quarantine department for
supervision.

    Article 13  The declarer(s) or consignee unit shall deal with the places,
warehouses, means of transport, bedding and padding materials, breeding
tools, etc. which are contaminated by the objects of quarantine or
quarantinable insect vectors as required by the port animal and plant
quarantine authorities.

    Article 14  If any object of quarantine or quarantinable insect vector
is found in imported animals, plants, animal products or vegetable products
through quarantine, the port animal and plant quarantine authorities shall
issue quarantine certificates according to different circumstances.

    Article 15  The following shall be prohibited from import:

    (1) daily injurious insects, animal or plant pathogenic micro-organisms
(including cultures of bacteria, cultures of viruses, biological products) and
other harmful organisms;

    (2) the animals, seeds, nursery stock and propagating materials relating
to a country or area in a serious epidemic situation as well as susceptible
animal products and vegetable products;

    (3) soil.

    The list of the aforesaid which are prohibited from import shall be
publicly announced by the Ministry of Agriculture, Animal Husbandry and
Fishery. If it is necessary, to import any of them for scientific research, an
application shall be made in advance for the special approval by the Ministry
of Agriculture, Animal Husbandry and Fishery.
Chapter III  Export Quarantine

    Article 16  If animals, plants, vegetable products or non-commercial
animal products to be exported are required to be quarantined, the export
unit or its agent shall file a declaration for quarantine in advance, submit
the quarantine certificate from the place of production and declare the same
at the port animal and plant quarantine authorities for quarantine.

    They shall be cleared by a quarantine certificate signed and issued by
the authorities concerned after passing the requisite examination.

    The export quarantine of commercial animal products shall be handled by
the import and export commodity inspection authorities.

    Article 17  The animals, plants, animal products or vegetable products in
which quarantinable insect vectors are found through quarantine shall be
prohibited from export or shall go through neutralizing treatments before
export.

    Article 18  The contaminated areas, warehouses, means of transport,
bedding and padding materials, breeding tools, etc. shall be dealt with as
stipulated in Article 13 of these Regulations.
Chapter IV  The Quarantine of Articles Carried by Travellers

    Article 19  The animals, plants, animal products or vegetable products
carried or consigned by the travellers or communications staff entering the
territory shall be put in quarantine on the spot in port. They shall be
cleared if no objects of quarantine are found through quarantine; those in
which the objects of quarantine are found shall be prohibited from entering
the territory or released only after sterilization. If no quarantine results
can be obtained on the spot, such articles shall be kept in custody pending
further quarantine and the owner shall be informed of the final disposition
of the articles after the quarantine results are obtained.

    Article 20  The raw meat carried or consigned by the travellers or
communications staff shall go through epidemic prevention check before being
permitted to enter the territory.

    Article 21  The animals, plants, animal products or vegetable products
carried or consigned by the travellers or communications staff leaving the
territory shall be put in quarantine with clearance certificates granted in
accordance with the circumstances.
Chapter V  The Quarantine of International Mail Parcels

    Article 22  The plants and vegetable products mailed into the territory
shall be quarantined by the port animal and plant quarantine authorities. A
parcel without and objects of quarantine found through quarantine shall be
cleared by putting a mailing clearance stamp on the parcel. A “Quarantine
Disposal Notice” shall be signed and issued after the quarantine of a parcel
in which the objects of quarantine are found and sent together with the parcel
to the addresses by post. A parcel failing to go through quarantine shall be
returned with a return-label to the sender by post. A “Quarantine Disposal
Notice” shall be signed and issued for a parcel to be destroyed and the
notice shall be sent to the sender by post. Raw animal products shall be
prohibited from entering the territory by post (a small quantity of sample
excepted).

    Article 23  The plants, animal products or vegetable products mailed out
of the territory shall be put in quarantine with clearance certificates
granted according to circumstances.

    Article 24  Permits shall be signed and issued by the Ministry of
Agriculture, Animal Husbandry and Fishery for the importation of daily harmful
injurious insects, animal or plant pathogenic micro-organisms (including the
cultures of bacteria, the cultures of viruses, biological products) and other
harmful organisms as well as the natural enemies of diseases and insect pests.
Chapter VI  Transit Quarantine

    Article 25  For the animals, plants, animal products or vegetable
products in transit through the territory, the carrier shall file a
declaration or a waybill for quarantine and declare them at the port animal
and plant quarantine authorities for quarantine at the port of entry. This
shall be presented together with the quarantine certificate from the country
of origin. They shall not be quarantined again at the port of exit.

    Article 26  If the plants, animal products or vegetable products carried
by a train, truck or aircraft through the territory change means of transport
in one of China’s ports, the exteriors of their packages shall be examined;
if they pass through the territory in the original vehicle, the exterior of
the vehicle shall be examined. If no objects of quarantine are found through
quarantine, a “Quarantine Clearance Notice” shall be signed and issued or a
quarantine clearance stamp shall be affixed on the waybill so as to permit
them to go through. If any objects of quarantine are found, the articles
shall be wholly returned. The contaminated places, tools, etc. shall be dealt
with as stipulated under Article 13 of these Regulations.

    Article 27  If animals in transit have no objects of quarantine found
through quarantine, they shall be permitted to pass through the territory, if
any objects of quarantine are found in them, they shall be wholly returned.
The contaminated places, tools, etc. shall be dealt with as stipulated under
Article 13 of these Regulations.

    The fodder, excrement, urine, padding grass, dirt, remains, etc. of the
animals in transit shall be treated in designated places and shall not be
cast away indiscriminately.

    If any objects of quarantine are found in the fodder of the animals in
transit, the carrier shall be notified to replace the fodder and the original
fodder shall be sterilized on the spot.
Chapter VII  Punishments

    Article 28  Those found in violation of these Regulations shall be
criticized, disciplined or fined according to different circumstances. For
serious cases, punishments shall be given by judicial authorities according
to law.
Chapter VIII  Supplementary Provisions

    Article 29  The units concerned shall render necessary assistance to the
port animal and plant quarantine authorities when they are executing their
duties in ports, airports, stations, post offices, warehouses, etc.

    When the port animal and plant quarantine authorities execute field
quarantine, the declarer(s) shall be present, when necessary, to render such
assistance as moving, opening and repacking packages, etc.

    A certificate for sampling shall be issued if the port animal and plant
quarantine authorities take samples.

    Article 30  The departments in charge shall notify the port animal and
plant quarantine authorities concerned in time of the quarantine clauses in
any agreements or trade contracts entered into and signed with foreign
countries.

    Article 31  When port animal and plant quarantine officers are on
quarantine duties, they shall wear quarantine uniform and insignia.

    Article 32  The port animal and plant quarantine authorities may collect
quarantine fees in the execution of quarantine and the procedures for such
collection shall be formulated by the Ministry of Agriculture, Animal
Husbandry and Fishery.

    Article 33  The rules for the implementation of these Regulations shall
be formulated by the Ministry of Agriculture, Animal Husbandry and Fishery
jointly with the Ministry of Forestry.

    Article 34  These Regulations shall be put into effect as of the date of
promulgation.






ANNOUNCEMENT OF THE STATE COUNCIL ON TAXATION OF JOINT VENTURES AND COOPERATIVE OPERATIONS WITH CHINESE-FOREIGN INVESTMENT

RULES FOR THE IMPLEMENTATION OF THE INCOME TAX LAW FOR FOREIGN ENTERPRISES

Category  TAXATION Organ of Promulgation  The State Council Status of Effect  Invalidated
Date of Promulgation  1982-02-21 Effective Date  1982-01-01 Date of Invalidation  1991-07-01


Rules for the Implementation of the Income Tax Law of the People’s Republic of China for Foreign Enterprises



(Approved by the State Council on February 17, 1982, promulgated by the

Ministry of Finance on February 21, 1982) (Editor’s Note: These Rules have
been annulled by Rules for the Implementation of the Income Tax Law of the
People’s Republic of China for Enterprises with Foreign Investment and Foreign
Enterprises promulgated on June 30, 1991 and effective as of July 1, 1991)

    Article 1  These Rules are formulated in accordance with the provisions
of Article 18 of the Income Tax Law of the People’s Republic of China for
Foreign Enterprises (hereinafter referred to as the Tax Law).

    Article 2  “Establishments” mentioned in Article 1 of the Tax Law mean
offices, premises or business agents established by foreign enterprises
within China for production and business operations.

    Offices and premises mentioned in the preceding paragraph mainly include
administrative offices, branches, representative offices, factories and places
for the exploitation of natural resources as well as places for contracted
projects of building, installation, assembly, exploration and other such
projects.

    Article 3  Foreign enterprises and Chinese enterprises involved in
cooperative production or cooperative operations shall, except as otherwise
provided, pay their income taxes respectively.

    Article 4  “Income derived from production and business operations”
mentioned in Article 1 of the Tax Law means income derived from the production
and business operations by foreign enterprises in the fields of industry,
mining, communications, transportation, agriculture, forestry, animal
husbandry, fisheries, poultry farming, commerce, service trades and other
fields of production and business.

    “Other income” mentioned in Article 1 of the Tax Law means income from
dividends and interest; income from leasing or sales of property; income from
transfer of patent rights, proprietary technology, trademark rights,
copyrights and other such property; and other non-operating income.

    Article 5  “Taxable income for the purpose of the imposition of the
local income tax” mentioned in Article 4 of the Tax Law shall have the same
meaning as “taxable income” mentioned in Article 3 of the Tax Law, i.e. it is
calculated according to the formulas listed in Article 9 of these Rules.

    Article 6  “Foreign enterprises with small-scale production and low
profits” mentioned in Paragraph 2 of Article 4 of the Tax Law means foreign
enterprises with an annual income of one million yuan or less.

    Article 7  Foreign enterprises with low rate of profit as mentioned in
Article 5 of the Tax Law include foreign enterprises exploiting deep-mine coal
resources with low rate of profit.

    Article 8  The tax year for foreign enterprises means each year of the
Gregorian calendar commencing on January 1 and ending on December 31.

    A foreign enterprise which has difficulty in determining its tax liability
on the basis of the tax year stipulated in the preceding paragraph may submit
an application to, and upon approval by the local tax authorities, use the
12-month accounting year of the enterprise to determine its tax liability.

    Article 9  The taxable income shall be calculated according to the
following formulas:

    a. Industry:

    1. manufacturing cost for the period = direct materials consumed in
production for the period + direct labor + manufacturing expenses;

    2. cost of the products manufactured for the period = manufacturing cost
for the period + inventory of semi-finished products and products in process
at the beginning of the period – inventory of semi-finished  and products in
process at the end of the period;

    3. cost of products sold = cost of the products manufactured for the
period + inventory of the products at the beginning of the period – inventory
of the products at the end the period;

    4. net sales = gross sales – (sales returns + sales discounts and
allowances);

    5. profit on sales = net sales – cost of products sold – tax on the sales
– (selling expenses + overhead expenses);

    6. taxable income = profit on sales + profit from other operations +
non-operating income – non-operating expenses.

    b. Commerce:

    1. net sales = gross sales – (sales returns + sales discounts and
allowances);

    2. cost of sales = inventory of merchandise at the beginning of the
period + [purchases of merchandise during the period – (purchase returns +
purchase discounts and allowances) + purchase expenses] – inventory of
merchandise at the end of the period;

    3. profit on sales = net sales – cost of sales – tax on sales – (selling
expenses + overhead expenses);

    4. taxable income = profit on sales + profit from other operation +
non-operating income – non-operating expenses.

    c. Service trades:

    1. net business income = gross business income – (tax on business income
+ operating expenses + overhead expenses);

    2. taxable income = net business income + non-operating income –
non-operating, expenses.

    d. Other lines of business: calculation shall be made with reference to
the above formulas.

    Article 10  The following items shall not be itemized as costs, expenses
or losses in the calculation the taxable income:

    1. expenditures related to the acquisition or construction of machinery,
equipment, building facilities and other fixed assets;

    2. expenditures related to the acquisition of intangible assets;

    3. interest on equity capital;

    4. income tax payments and local income tax payments;

    5. fines for illegal business operations and losses caused by the
confiscation of property;

    6. penalties for the overdue tax payment of taxes and tax fines;

    7. the portion of losses caused by windstorms, floods, fires and other
such disasters which is compensated by insurance proceeds;

    8. donations and contributions other than those used in China for public
welfare and relief purposes;

    9. royalties paid to the head offices; and

    10. other expenses not related to production and business operations.

    Article 11  Reasonable overhead expenses paid by a foreign enterprise to
its head office in connection with the production or business operation of
the enterprise and actual expenses paid to its head office incurred as a
result of services directly provided by the head office, may be itemized as
expenses, subject to examination and approval by the tax authorities of the
locality of the enterprise, provided that certificates, invoices and vouchers,
together with a financial report certified by a certified public accountant,
are supplied by the head office.

    Where an agreement regarding the allocation of the overhead expenses of
the head office exists between a foreign enterprise and a Chinese enterprise
in a contract for cooperative production or cooperative business operations
payments of such expenses may, subject to examination and approval by the
local tax authorities, be itemized as expenses according to the methods
specified in the contract.

    Article 12  A foreign enterprise paying interest on loans shall submit to
the local tax authorities for examination certificates as to the amount of
interest paid, where such loans are consistent with general commercial
practise, a reasonable amount of interest shall be allowed as itemized
expenses.

    Article 13  Reasonable entertainment expenses paid by foreign enterprises
that are related to production and business operations shall, when supported
by authentic records or invoices and vouchers, be allowed respectively as
itemized expenses subject to the following limits:

    1. where annual net sales are 15 million yuan or less, the entertainment
expenses shall not exceed 3 millesimal; where annual net sales exceed 15
million, the entertainment expenses for that portion exceeded shall not exceed
1 millesimal;

    2. where annual gross business income is 5 million yuan or less, the
entertainment expenses shall not exceed 10 millesimal of the gross business
income; where annual gross business income exceeds 5 million yuan, the
expenses for that portion exceeded shall not exceed 3 millesimal.

    Article 14  The depreciation of fixed assets which are already used by
foreign enterprises shall be calculated on an annual basis. Fixed assets mean
houses, buildings, machinery, mechanical apparatuses, means of transport and
other equipment related to production or business operations which has a
useful life of one year or more. Articles not in the nature of major equipment
which are used for production or business operations, and which have a unit
value of 500 yuan or less and a relatively short useful life may be itemized
as expenses on the basis of actual consumption.

    Article 15  The valuation of fixed assets shall be based on the original
value.

    The original value of fixed assets regarded as investment in cooperative
production or cooperative business operations between a foreign enterprise and
a Chinese enterprise shall be the price agreed upon by the parties to the
cooperation.

    The original value of the purchased fixed assets shall be the purchase
price plus transportation expenses, installation expenses and other related
expenses incurred prior to the use of the assets.

    The original value of self-made and self-built fixed assets shall be the
actual expenses incurred on their manufacture or construction.

    Imported fixed assets which are owned and have already been used by a
foreign enterprise shall be revalued according to their condition with
reference to certification provided by the foreign enterprise as to the
original value of the assets and the number of years the assets have been in
use, together with relevant market price information. Where certification
cannot be provided, the enterprise shall carry out the valuation according to
the condition of the assets and submit the valuation to the local tax
authorities for verification.

    Article 16  The depreciation of fixed assets shall be calculated
commencing from the month in which they are put to use. The calculation of
depreciation shall cease in the month following the month in which the fixed
assets cease to be used during the year.

    For enterprises engaged in exploiting off-shore petroleum resources, all
investments at the stage of development shall, taking the oil (gas) field as a
unit, be aggregated and treated as capital expenditure; the computation of
depreciation shall begin in the month in which the oil (gas) field commences
commercial production.

    Article 17  In calculating depreciation of fixed assets, the salvage value
shall be estimated and deducted from the original value; in principle, the
salvage value should be 10% of the original value. In the case of fixed assets
for which it is necessary to retain a lower or no salvage value, the matter
shall be reported to the local tax authorities for approval; if the
depreciation is calculated in accordance with a composite life method, salvage
value may not be retained.

    Depreciation of fixed assets shall generally be calculated using the
straight-line method of depreciation.

    Article 18  In the calculation of depreciation, useful life of the various
categories of fixed assets shall be as follows:

    1. for houses and buildings, the minimum useful life shall be 20 years;

    2. for railway rolling stock, boats and ships, machinery and other
production equipment, the minimum useful life shall be 10 years; and

    3. for electronic equipment, means of transport other than railway rolling
stock and boats and ships, fixtures, tools, furnishings and other assets’
related to production and business operations, the minimum useful life shall
be 5 years.

    Where, for special reasons, a foreign enterprise needs to accelerate
depreciation or change the method of depreciation, an application may be
submitted to the local tax authorities for examination and then transmitted
level by level to the Ministry of Finance for approval. In respect of fixed
assets that are regarded as investments made during and after the development
stage by an enterprise engaged in the exploitation of off-shore oil resources,
depreciation may be calculated on a consolidated composite basis. The
depreciation period shall not be less than 6 years.

    For enterprises engaged in exploiting coal resources, the provisions of
the preceding paragraph may be applied.

    Article 19  Expenditure on expansion, replacement, reconstruction and
technical innovation which result in an increase in the value and the
extension of the useful life of fixed assets already in use shall be treated
as capital expenditure, and shall not be itemized as expenses.

    For the fixed assets remaining in use after having been fully depreciated,
no further depreciation shall be allowed.

    Article 20  The balance of the proceeds from the transfer or disposal of
fixed assets at the current prices shall, after deduction of the undepreciated
amount or the salvage value, be entered into the profit and loss account for
the current year.

    Article 21  Intangible assets such as patent rights, proprietary
technology, trademark rights, copyrights, rights to use sites and other
special rights transferred to a foreign enterprise shall be amortized on the
basis of reasonable cost commencing from the month they are first put in use.

    Intangible assets mentioned in the preceding paragraph regarded as
investments in cooperative production or cooperative business operations
between a foreign enterprise and a Chinese enterprise may be amortized on the
basis of the amount prescribed in the agreement or contracts, commencing from
the month they are first put in use.

    Intangible assets mentioned in the preceding two paragraphs for which a
period of use is specified at the time of transfer or investment may be
amortized in accordance with the specified period; the period of amortization
for assets for which no period of use is specified shall not be less than
10 years.

    Article 22  Expenses incurred during the period or organization of a
foreign enterprise shall be amortized upon the commencement of production or
operation. The period of amortization shall not be less than 5 years.

    Reasonable exploration expenses incurred by a foreign enterprise engaged
in the exploitation of off-shore petroleum resources may be amortized against
income from the oil (or gas) fields that have already commenced commercial
production. The amortization period shall not be less than 1 year.

    Article 23  Inventory of merchandise, raw materials, products in process
of production, semi-finished products, finished products and by-products shall
be valued at cost. The enterprises may choose one of the following methods of
calculation: first-in first-out; moving average; or weighted average. Where a
change in the method of calculation is necessary, the matter shall be reported
to the local tax authorities for approval.

    Article 24  Where a foreign enterprise cannot authenticate its costs and
expenses and cannot accurately determine its taxable income, the local tax
authorities shall appraise and determine its profit rate with reference to the
prevailing profit levels in the same or similar lines of business, and then
calculate its taxable income on the basis of its net sales or its gross
business income.

    The taxable income of a foreign enterprise engaged in contracted projects
for the exploration or development of off-shore petroleum resources shall be
calculated according to the profit rate appraised and determined on the basis
of its gross income derived from the contracted project.

    Article 25  For foreign airlines or ocean shipping enterprises engaged in
international transport business, the taxable income shall be 5% of their
gross income derived from transport services for passengers and/or cargoes
loaded in China.

    Article 26  A foreign enterprise engaged in cooperative production with a
Chinese enterprise under a product-sharing arrangement shall be deemed to
receive income at the time products are allocated; the amount of income
received shall be computed on the basis of the sales price to the third party
or with reference to the prevailing, market price at the time allocation.

    A foreign enterprise engaged in the cooperative exploitation of off-shore
petroleum resources shall be deemed to receive income at the time the crude
oil is divided; the amount of income received shall be computed on the basis
of a price which is adjusted periodically with reference to the international
market price for crude oil of similar quality.

    Article 27  “Dividends, interest, rentals, royalties and other income with
a source in China” mentioned in Article 11 of the Tax Law, shall be construed
as follows:

    “dividends” means dividends or profits in respect of shares received from
enterprises in China;

    “interest” means interest on deposits or loans, interest on all types of
bonds and debentures, interest on amounts advanced, overdue payments and
similar items or interest received from sources within China;

    “rentals” means rentals received from the leasing of property to a lessee
in China:

    “royalties” means income received from the assignment of patent rights,
proprietary technology, copyrights, trademark rights and other such property
for use in China;

    “other income” means income other than the preceding categories of income
which the Ministry of Finance determines to be subject to tax.

    Article 28  The amount of tax to be paid on dividends, interest, rentals,
royalties and other income with a source in China as mentioned in the
preceding Article shall, except as otherwise provided, be computed on the
basis of gross income; the unit making the payment shall withhold the tax from
each payment.

    Article 29  “International financial organizations” mentioned in Article
11 of the Tax Law means financial institutions under the aegis of the United
Nations such as the International Monetary Fund, the World Bank, the
International Development Association, the International Fund for Agricultural
Development; “preferential interest” mentioned means a rate at least 10% lower
than the average rate on the international financial markets.

    Article 30  “China’s state banks” mentioned in Article 11 of the Tax Law
include the people’s Bank of China, the Bank of China, the Agricultural Bank
of China, the People’s Construction Bank of China, the Investment Bank of
China, and international trust and investment corporations that are approved
by the State Council to conduct foreign exchange deposit, loan and credit
business with foreign clients.

    Article 31  “Income from interest on deposits”, mentioned in Paragraph 4
of Article 11 of the Tax Law shall not include the interest received by
foreign banks on deposits with China’s state banks at a rate lower than the
rate on the international financial markets. Income received from interest on
deposits at a rate lower than the rate on the international financial markets
shall be exempted from income tax.

    Article 32  “Amount of payment” mentioned in Article 11 of the Tax Law
includes payments in cash, payments by remittance, payments through transfer
accounts, as well as payments made in marketable securities or in kind which
are rendered into equivalent amounts of money.

    Article 33  Income tax to be paid in advance in quarterly instalments as
stipulated in Article 7 of the Tax Law may be calculated on the basis of the
actual quarterly profit, or on the basis of one quarter of either the current
year’s planned annual profit or the actual income in the preceding year.

    Article 34  Income tax on a foreign enterprise which is in operation for
less than one year shall be calculated and paid on the basis of actual income
derived during the period of the operation according to the tax rates
prescribed by the Tax Law.

    Article 35  A foreign enterprise which commences operations or ceases
operations shall complete tax registration procedures with the local tax
authorities within 30 days after commencement of operations, or within 30 days
before the termination of the operations, respectively, in accordance with the
provisions of Article 10 of the Tax Law.

    Article 36  A foreign enterprise shall, whether realizing profits or
losses in a tax year, file its income tax returns and final accounting
statements with the local tax authorities within the prescribed period and,
except as otherwise stipulated, shall also include an audit statement of
certified public accountants registered in the People’s Republic of China.

    Article 37  In case of failure to submit the tax returns within the
prescribed time limit owing to special reasons, the foreign enterprise shall
submit an application to the local tax authorities within the said time limit,
and the time limit for filing tax returns and accordingly that for final
settlement may be appropriately extended upon file latter’s approval.

    The final day of the time limit for tax payment and that for filing tax
returns may be postponed to the next business day if it falls on a public
holiday.

    Article 38  In principle, foreign enterprises shall use the accrual
method of accounting to calculate their income and expenses. All accounting
records shall be accurate, complete and supported by valid vouchers as the
basis for entries.

    Article 39  Accounting vouchers, books, statements and reports adopted by
foreign enterprises shall be kept in the Chinese language, or in both Chinese
and a foreign language.

    Accounting vouchers, books, statements and reports shall be retained for
at least 15 years.

    Article 40  Forms of sales invoices and business receipts used by a
foreign enterprise shall be submitted to the local tax authorities for
approval prior to use.

    Article 41  Officials assigned by the tax authorities to conduct
investigations of the financial, accounting and tax affairs of a foreign
enterprise shall produce identification cards and undertake to maintain
confidentiality.

    Article 42  Income earned by a foreign enterprise in foreign currencies
shall, for the purpose of advance quarterly payments of tax, be converted into
Renminbi according to the foreign exchange rate quoted by the State General
Administration of Exchange Control on the day when the receipt for payment of
tax is issued; for the purpose of the additional tax payable or the tax
refundable on final settlement at the year-end, the income in foreign
currencies shall be converted into Renminbi according to the foreign exchange
rate quoted by the State General Administration of Exchange Control on the
last day of the tax year.

    Article 43  The Tax authorities may, according to the seriousness of the
case, impose a fine of 5,000 yuan or less on a foreign enterprise which
violates the provisions of Article 8, Paragraph 1 of Article 9, Article 10 or
Article 12 of the Tax Law.

    Article 44  The tax authorities may, according to the seriousness of the
case, impose a fine of 5,000 yuan or less on a foreign enterprise which
violates the provisions of Paragraph 2 of Article 39 and Article 4O of these
Rules.

    Article 45  The evasion of or refusal to pay tax mentioned in Paragraph
3 of Article 15 of the Tax Law shall be construed as follows:

    “Tax evasion” means the illegal actions of a taxpayer who has
intentionally violated the provisions of the Tax Law by such means as
falsifying, altering or destorying account books, receipts or accounting
vouchers; falsely itemizing or overstating costs and expenses; concealing or
understanding taxable income or receipts; or avoiding taxes or fraudulently
recovering taxes already paid.

    “Refuse to pay tax” means the illegal actions of a taxpayer who has
violated the provisions of the Tax Law by such means as refusing to file
tax returns or to provide documentation of tax payment, invoices or vouchers;
refusing to agree to investigations by the tax authorities of its financial,
accounting and tax affairs; or refusing to pay tax or fines in accordance
with the law.

    Article 46  Notice of disposal of a violation shall be served in those
cases in which the tax authorities impose a fine in accordance with the
provisions of the Tax Law and these Rules.

    Article 47  When a foreign enterprise applies for reconsideration of a
case in accordance with the provisions of Article 16 of the Tax Law, the tax
authorities concerned shall decide upon the disposal of the case within 3
months after receipt of the application.

    Article 48  Standardized income tax returns and tax payment receipts to
be used by foreign enterprises shall be printed by the General Taxation
Bureau of the Ministry of Finance of the People’s Republic of China.

    Article 49  The right to interpret these Rules shall reside with the
Ministry of Finance of the People’s Republic of China.

    Article 50  These Rules shall become effective on the same date of
promulgation and effective date of the Income Tax Law of the People’s Republic
of China for Foreign Enterprises.






CIRCULAR ON TAXATION OF CHINESE-FOREIGN EQUITY JOINT VENTURES AND CONTRACTUAL JOINT VENTURES

The State Council

Circular on Taxation of Chinese-foreign Equity Joint Ventures and Contractual Joint Ventures

the State Council

September 21, 1982

On September 10, 1980, the National People’s Congress promulgated “The Income Tax Law on Chinese-foreign Equity Joint Ventures” and
” The Individual Income Tax Law”; and later on December 13, 1981, it also issued “The Income Tax Law on Foreign Enterprises”. Before
the promulgation of these laws, some localities, departments and enterprises, on the approval by the competent authorities of the
state, had signed contracts of joint ventures and cooperative operations with foreign and Hongkong businessmen, some of which included
the provisions for the payment of taxes. The State Administration of Taxation and the Ministry of Finance has laid down that the
question of tax payment should be carried out according to the original provisions in the contracts. But as things are, there still
remain some disputes and arguments on this point. In order to implement the policy correctly, the following Circular is made:

(1)

Before the promulgation of “The Income Tax Law on Chinese-foreign Equity Joint Ventures” and “The Income Tax Law on Foreign Enterprises”,
any contract signed with the approval of the competent authorities of the state, with foreign and Hongkong firms for joint ventures
and cooperative operations which provides a preferential treatment of income tax payment on their enterprises, and which states clearly
that the import goods necessary for the projects will be given a preferential treatment of taxation should be carried out according
to the original provisions.

(2)

Provisions on preferential treatment of taxation given to foreign and Hongkong businessmen for their income derived from their permission
to use their patent and copyrights should also be carried out according to the original contracts.

(3)

Before “The Individual Income Tax Law” was promulgated, provided it has been approved by the competent authorities of the state, any
preferential treatment of income tax given to an individual should also be carried out according to the original provisions as stipulated
in the contracts.

The above three points should continue until the original contracts expire. If the contracts are extended, tax should be paid according
to the regulations of “The Income Tax Law on Chinese-foreign Equity Joint Ventures”. “The Income Tax Law on Foreign Enterprises”
and “The Individual Income Tax Law”. All financial and tax departments should act accordingly; any question raised in the enforcement
should be clarified by the Ministry of Finance.



 
The State Council
1982-09-21

 







CONSTITUTION ACT, 1982 – page 22

NOTES (1) The enacting clause was repealed by the Statute Law Revision Act, 1893, 56-57 Vict., c. 14 (U.K.). It read as...