10
(Note: The gratuity attracts salaries tax and is assessed, for this purpose, as income Of the tax year in which it is payable subject to the right of the judge to have such payment related back as income of the period of service to which it relates, not exceeding three years.)
16.
16.1
16.2
16.3
11.4
16.5
RESIGNATION AND FAILURE TO TAKE UP APPOINTMENT
For the purpose of this paragraph, the judge's service is divided into tours of 3 years each (also see paragraph 2.2).
The judge may at any time resign from his office by writing under his hand addressed to the Governor. On resignation before completion of the relevant 3-year tour, the judge forfeits
rights all
and benefits
of ia
his respect appointment (but see paragraph 16.4 below).
If the judge fails to take up the appointment or resigns before completing half of bis current tour, he will be
to refund required
to the Eong Kong Government the proportion of the cost of the outward passages to ong Kong provided at the commencement of the agreement for himself and his family which the uncompleted portion of the half in this context, period bears to the half period. (Note the return portion of the annual leave passages provided in the final 12-month period of the preceding tour will be regarded as the "outward passages to Hong Kong*.)
Once the judge tenders his resignation, he forfaits any annual leave passages to which he may be eligible.
If the judge resigns from the service before completing the full period of his 3-year tour, he will be required refund to the Hong Kong Government
(a) (2)
where the resignation takes place during the first or second 12-month period of a 3-vear Sour
<
that proportion of the cost of annual leave passages provided
the within
relevant 12-month period, which the uncomplexed
the 12-month
portion ΟΞ
period bears to the full period; or
(11) where the resignation takes place during the third 12-month period of 3 3-vear
tour
the full cost Of the
annual leave
passages provided
within
the
relevant
12-month period;
/(b) ....
}