24 June 1993
David Ferley Esq
Room 146
Foreign & Commonwealth
Office
London SWIA 2AH
Telephone: 071- 2702657
Inland Revenue
Capital Taxes Office
Minford House
HKB
012/5
RECE
ISTRY
Rockley Road
LONDON
W14 ODF
A
REGISTRY Action Taken
1
Dew The Farley
STATUS OF HONG KONG
You asked me to enquire whether Hong Kong should be regarded as a dominion in respect of Schedule 14 to the Companies Act 1985. Our Legal Adviser has advised that according Sir Kenneth Roberts-Wrong's book on "Commonwealth and Colonial Law", the authoritative work on this subject, Hong Kong is to be regarded as part of HM Dominions. HM dominions includes colonies but, of course, part of Hong Kong includes the leased territories; Roberts-Wrong states that the leased territory has always been treated as part of HM Dominions. I attach photocopies from the relevant pages of the book.
You sincerely
Nyil
N C G Whitney
Hong Kong Department
status.ADM.JRB
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