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19/5
HK Policy file
I have placed on the right-hand side of this file a redraft of the directive as proposed by Mr. MacDougall.
5
The chief point at issue is whether we should direct that income tax should be introduced as soon as possible or whether we should merely say that consideration should be given to the introduction of income tax. Mr. MacDougall favours the latter
course.
This is a matter on which we should be glad of the advice of Mr. Caine on his return from leave and perhaps progress can best be made by arranging a small meeting between Mr. Kaine, the Hong Kong Planning Unit, and Finance and Eastern Departments. Perhaps Mr. Kaine could very kindly suggest any time that would be convenient to him.
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23.6.45.
I attach a note on the attempt to introduce income tax into Hong Kong in 1940-41. In view of the position shown in that note I agree with
Mr. MacDougall's wording of paragraph 1 of the policy (3) directive that, revenue should be collected in
accordance with the legislation in force on December 24, 1941, and in due course consideration should be given to the introduction of a general income tax. Perhaps in view of his connection with the attempt to introduce general income tax into Ceylon, Mr. Caine would like to see, this.
? Agree to the draft of
r(3.).
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11. 9.45.
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384
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