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Section 6H of the Mandatory Provident Fund Schemes Ordinance (Cap 485) (MPFSO) empowers the MPFA to issue guidelines for the guidance of approved trustees, service providers, participating employers and their employees, self-employed persons, regulated persons and other persons concerned with the MPFSO to facilitate their compliance with the regulatory requirements. A guideline may consist of, for example, a code, standard or rule.  

Such guidelines are not subsidiary legislation.  A person does not incur a civil or criminal liability only because the person has contravened a guideline issued under section 6H of the MPFSO.  However, if in any legal proceedings the court is satisfied that such a guideline is relevant to determining a matter that is in issue in the proceedings, (a) the guideline is admissible in evidence in the proceedings, and (b) proof that the person contravened or did not contravene the guideline may be relied on by any party to the proceedings as tending to establish or negate the matter.