onial
Office,
22 37
J
(34)
54307/47
T.2015/43/46
Dear Gilbert,
IN
LET.
Great Smith Street,
Westminster,
8.W.1.
20 February, 1948.
Arid. (9) an '48 file
I am sorry for the delay in
replying to your letter of 27th October, regarding the Hong Kong Income Tax Ordinance. I enclose a copy of our despatch to the Governor.
In the third paragraph of your
letter you suggested that Section 89 of the Ordinance should be amended by restricting the power of the Governor-in-Council to exempt any person "on grounds of poverty or equity". Is there not a confusion here between exemption and waiving recovery of tax which has been levied?
The Governor's powers under Section 89 are intended to be used in cases where, for political or other reasons, it is thought advisable that an addition should be made to the list of exempt persons referred to in the proviso in Section 9, e.g. the representative of the Chinese Ministry of Foreign Affairs; whereas I take it that you are referring to a Commissioner's powers to waive payment of tax which has been assessed but which for reasons of poverty etc., cannot be paid by the person concerned. Admittedly there is no provision in
P. GILBERT ESQ.,
/the