Arrears Day School Allowances (i.e. to end of current academic year)

22.

Officers eligible to claim arrears of Day School Allowances should apply in writing by submitting an explanatory memo to the Establishment Secretary through their Heads of Departments. Payment of arrears approved will be dealt with on an individual basis.

23.

The prevailing rates of exchange as outlined under paragraphs 3(xiv) and 16 above will also be applicable to the payment of arrears.

24.

Officers who have previously had their allowances paid through the Crown Agents may also have their arrears paid in such

mamer.

Salaries Tax

25.

Departments will be responsible for preparing the return (Form B.I.R. 560) for the year ending 31st March 1973 for the Commissioner of Inland Revenue, of Boarding and Day School Allowances (including arrears) paid to officers of their departments. Thereafter Treasury will be responsible for preparing annual returns.

Forms

26.

Forms 1-3 and 2A are being printed and availability will be notified separately. Form 3A is not being printed but stencilled copies are now available from the Treasury and supplies should be requested by Departmental Secretaries.

Record Cards

27.

Record cards will be maintained by each Department (with a master copy of these cards in the Treasury) showing details of all officers children who are in receipt of Local and/or Overseas Education Allowances. Instructions on the format of these oards and the procedures etc. to be followed by Departments in preparing them will be issued in due course.

Passages

28.

Passages for the children of local officers educating their children in the U.K. are dealt with in E.C. No. 15/73.

29.

Enquiries by officers concerning this circular must be directed to Departmental Secretaries. Enquiries by Departmental Secretaries should be made to the Assistant Colonial Secretary (EC), Mr. R. Thompson (5-95536) in regard to policy, and to the Treasury, Mr. CHIU Siu-cheung (5-95397) in regard to procedures.

c.c. Registrar, Supreme Court

(for information)

S.T. KIDD Establishment Secretary

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