20

but thin

B.U

point

his anticis one of the

to sunal sections in

Surviving,

which

སྦཀ་ need

འཕ་བི དགཏ་ཎྡ.

on Firth, for A Came:

55, enclosing spy of the Orda,

Sayang gumally

What

m

Lan

told the

DAY.

ator.

aprea

30.V,

3075

Ir. Robinson.

Although not strictly income tax I should be grateful if you would look at this and say whether you have any further comments. In spite of having had a considerable hand in the drafting of the Oräinance I am not inclined to resent the Board of Inland Revenue's strictures on it. It was admittedly a makeshift measure and probably suffered additionally from the fact that the original craft was prepared very hastily in the expectation that the lawyers would tighten it up later on, whereas that appears to

have happened is that the Hong Kong lawyers attempted nothing of the sort, while the Committee, consisting mainly of officials, devoted their efforts to weakening its provisions.

I agree that we should sanction the

Ordinance, while setting out the Board of Inland Revenue's comments on it. I would, however, to on to say that the Secretary of State has no doubt that the Hong Kong Government fully realise that the present Ordinance compares unfavourably with

income

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