(iii)
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or in any manner misconducts himself, he may be dismissed and on such dismissal all rights and advantages of his appointment shall cease, and he shall be liable to repay on demand to the Government that proportion of the cost of passages to Hong Kong (including associated baggage and travelling expenses) provided in that tour for himself and his family which the uncompleted portion of the full tour bears to the full tour, and the outstanding balance of any recoverable advances of salary which he may have received.
(N.B. It is to be particularly noted that any officer who is dismissed will thereupon cease to be eligible for passages to his country of origin).
All officers
Any officer may be punished for misconduct in accordance with the provisions of Colonial Regulations, Part I, Appendix II, Colonial Regulations 56 and 57, or Establishment (Disciplinary) Regulations 5 to 8.
18. DEATH OF OFFICER
(1)
(ii)
If an officer dies in service, his family will be granted passages to his country of origin. Such passages are available for six months after the date of the officer's death.
The estate of such officer will be paid, ex-gratia, a sum equivalent to the salary (and gratuity in the case of an officer on agreement) payable at the time of his death in respect of his outstanding earned vacation leave balance provided there are no particular reasons for withholding such a concession
Such payment (for example, the officer may be under notice of termination). will not attract Salaries Tax or Estate Duty in Hong Kong.
19. GRATUITY (officers on agreement only)
(1) On completion of the tour of service required by this Memorandum or if the
officer's services are terminated under Section 16 of this Memorandum for reasons other than misconduct, the officer will receive a gratuity for the period of service, including periods of earned vacation leave and the period Such gratuity will of the direct journey to Hong Kong on first appointment. be payable in the form of a percentage of total basic salary of substantive office (plus expatriation pay where appropriate) drawn during the respective period of his agreement at the rate of 25 per cent.
(11)
(111)
The gratuity relating to the completed period of resident service, and to the direct air journey to Hong Kong on first appointment, is normally paid not earlier than four clear working days before the officer's departure on vacation leave; that relating to the officer's vacation leave is paid on the expiry of the leave.
as
The gratuity attracts salaries tax and is assessed, for this purpose, income of the tax year in which it is payable subject to the right of the officer to have such payment related back as income of the period of service to which it relates, not exceeding three years. In addition to any tax levied in Hong Kong, a gratuity received in the United Kingdom may be subject to U K. income tax.
20. PRESERVATION OF LOCAL GOVERNMENT SUPERANNUATION RIGHTS
The Superannuation (Local Government and Overseas Employment) Interchange Rules, 1958, provide for the preservation of the accrued rights of local government employees who take up certain non-pensionable employment abroad.
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