54307/48.
T. 2015/43/46.
40
Colonial office,
The Church House,
15
Great Smith street,22 JUN 1948
S. W. 1.
11th June, 1948.
Dear Studwick,
Your letter of the 28th May to Palmer about the Hong Kong Income Tax Ordinance has been passed to me. Thank you for it and for the note of your views therein contained on the point of the Governor's power to exempt from tax (5.89 of the Ordinance). The point is, as you say, one on which the Governor must decide, but it might perhaps be raised with Pudney (the Hong Kong Income Tax Commissioner) when he arrives,
I enclose for your informati n copies of Hong Kong despatch No. 57 of the 18th March in reply to our despatch No.40 of the 7th February and also of Hong Kong Savingram No. 342 of the 14th May in reply to our Savingram No. 232 of the 12th March. copies of our despatch No.40 and of our Savingram
(You have No. 232).
Taxation of income received in the Colony from abroad and arrangements with other Governments for relief from double taxation are for discussion with Pudney when he arrives. (Boss's letter
No. 15854/17/48 of the 6th February to Miss MoNicol refers). We have at present no information as to when this will be, but are enquiring.
R
J.P. STUDWICK, ESQ.
Yours sincerely,
(W.I.J. Wallace.)