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(3) The amount of a financial penalty imposed under this section may not exceed twice the value of the indemnity given in contravention of section 168.

170. Provision of funds for indemnity for defending proceedings

(1) Section 168 does not prohibit any person from providing funds to another person who is or was an officer, employee or agent of an undertaking to meet expenditure incurred or to be incurred by that other person in defending any proceedings under Part 6 for a pecuniary penalty, if it is done on the following terms—
 * (a) that the funds are to be repaid in the event of the other person being required by the Tribunal to pay the pecuniary penalty; and
 * (b) that they are to be repaid not later than the date when the decision of the Tribunal becomes final.

(2) For the purpose of this section a decision of the Tribunal becomes final—
 * (a) if not appealed against, at the end of the period for bringing an appeal; or
 * (b) if appealed against, when the appeal or further appeal is finally disposed of.

(3) An appeal is finally disposed of, for the purpose of subsection (2)—
 * (a) if it is determined and the period for bringing any further appeal has ended; or
 * (b) if it is abandoned or otherwise ceases to have effect.

(4) In this section—

“employee” (僱員) has the meaning given by section 168(3);

“officer” (高級人員) has the meaning given by section 168(3). Division 4—Offences 171. Criminal proceedings not to be brought in Tribunal

(1) Criminal proceedings for an offence under this Ordinance may not be brought in the Tribunal.