CONFIDENTIAL
FM FCO
TO DESKBY 22003OZ HONG KONG
TELNO 599
OF 211606Z JUNE 93
CONFIDENTIAL
Now for file
TOP COPY Q DIST?
37
174711
MDHOAN 4575
PERSONAL FOR DINHAM, GH FROM MORRIS, HKD.
TELECON: DINHAM/MORRIS: GOVERNOR'S SALARY AND TAX
We
1.
Our Legal Advisers have drawn our attention to the definitive work, Commonwealth and Colonial Law'' by Sir Kenneth Roberts-Wray. Sir Kenneth was a former Legal Adviser to the Commonwealth Relations Office and the Colonial Office and his book might be said to be the ''Erskine May11 of Colonial Law. are faxing to you copies of pages 314 and 315 which state, inter alia, that a Governor is not/not liable to Income Tax and that his salary and allowances are paid by the country in which he is serving. It follows that those Territories (eg Anguilla, Montserrat), where the Governor's salary is paid by the FCO are exceptions to the rule. Historically these have all been Aid recipients. We hope this information is sufficient to your purposes.
HURD
HKD 0101 नगी
YYYY
14 JUL 1993
DISTRIBUTION
26
ΜΑΙΝ
26
HKD WIAD
NNNN
SAAD
LEGAL ADVISERS//MS BROOKS
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