any person who has been given permission to land or remain in Hong Kong for the purposes of employment under the conditions of stay imposed in accordance with section 11 of the Immigration Ordinance, and where -
- the period during which the person is given permission to remain in Hong Kong does not exceed 13 months; or
- the person is a member of a provident, pension, retirement or superannuation scheme established outside Hong Kong.
This exemption does not apply to a person who is a permanent resident of the Hong Kong Special Administrative Region; and