PUBLIC RECORD OFFICE
C.O.
Reference :-
885
17 PUBLIC RECORD OFFICE, LONDON
ALLY WITHOUT PERMISSION OF THE BE REPRODUCED PHOTOGRAPHIC- COPYRIGHT PHOTOGRAPH-NOT TO
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1. In any cases in which money has been
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Parliament for specially named Colonial s, documentary evidence must be fur- that the money has been applied to the lar Service for which it was voted. On int special instructions will be given to vernors concerned.
When Salaries are specified in the nentary Votes, Income Tax will be levied n, under the General Rules laid down in aphs 365 to 368 of the Regulations.
t. When Salaries are not specified in the nentary Grants, it is undesirable that hould be drawn for the actual Salaries of overnor or other Colonial Officers. The ry of State will, however, be prepared to er any special circumstances under which a are from this rule may be desired. It will per as a general practice that the Governor draw for round sums as Imprests on t of the Parliamentary Grant-in-Aid, Imprests should of course, be carried to dit of the Colonial Revenue. From that ue, Salaries, not specified in the Parlia-
ry Grant should be paid without any ion on account of the Imperial Income
Governors and other Officers whose
es are specified in the Parliamentary Votes, ho may elect to have their Salaries paid th the medium of Agents in this country, ontinue so to do. In lieu, however, of the ertificates hitherto used, a formal order on ymaster-General must be obtained by the s from this Department. When Governors Lieutenant-Governors or Administrators
in the first instance, have signified the
in which their salary shall be drawn, it e desirable that they should adhere to that
5. All salaries and personal allowances and ments, and all pensions and superannua
retired or compassionate allowances, paid funds derived from the revenues of Great in, whether provided by special Parlia- ry Grant or otherwise, are liable to the ne Tax unless the whole annual income of ecipient so derived is such as to entitie him
PUBLIC RECORD OFFICE
Reference :-
C.O.885
17 PUBLIC RECORD OFFICE, LONDON
ALLY WITHOUT PERMISSION OF THE BE REPRODUCED PHOTOGRAPHIC- COPYRIGHT PHOTOGRAPH-NOT TO
121
to claim (1) exemption, or (2) abatement, under the Income Tax Act in force for the time being. In the latter case the balance of the income derived from the Parliamentary Grant or from other sources arising within or from the United Kingdom, after deducting such sum as may be specified in the Act, will be taxable. It will therefore be the duty of the Governor on all occasions to make the proper deductions accordingly from the amount of the bills which he may have occasion in future to draw on the Paymaster-General, whether on his own account or for the salaries or allowances of other persons ; and he will convey an intimation to the same effect to any Officers or Functionaries within his Government, who may be authorised to draw bills on the Paymaster-General for any such payments.
366. In cases where total or partial exemp- tion may be claimed from the Tax, an affidavit must be made by the claimants and transmitted with the bill, to the effect that his income from or from the United sources arising within Kingdom, including that on account of which
the bill is drawn, does not exceed the limits prescribed in the Income Tax Act in force for the time being entitling him to exemption or abatement.
367. When bills are drawn on account of expenses or disbursements as well as for salaries and allowances, a statement of the proportion of the amount applicable to the latter must accom- pany them, and the proper leductions should be made from the salaries and allowances, unless exemption should be claimed, in which case affidavits ought to accompany the bills.
368. The Forms to be filled up by persons claiming total or partial exemption from the tax are inserted in the Appendix. (These can be obtained from the Paymaster-General.)
21249
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ai (1) exemption, or (2) abatement, the Income Tax Act in force for the time In the latter case the balance of the
e derived from the Parliamentary Grunt om other sources arising within or from the ed Kingdom, after deducting such*sum as be specified in the Act. will be taxable. I therefore be the duty of the Governor on ccasions to make the
deductions proper dingly from the amount of the bills which
ay have occasion in future to draw on the naster-General, whether on his own account
r the salaries or allowances of other persons;
he will convey an intimation to the same t to any Officers or Functionaries within iovernment, who may be authorised to draw on the Paymaster-General for any such
nents.
36. In cases where total or partial exemp- may be claimed from the Tax, an affidavit
t be made by the claimants and transmitted the bill, to the effect that his income from ces arising within or from the United gdon, including that on account of which bill is drawn, does not exceed the limits cribed in the Income Tax Act in force for time being entitling him to exemption or
ement.
67. When bills are drawn on account of enses or disbursements as well as for salaries allowances, a statement of the proportion of amount applicable to the latter must accom- y them, and the proper deductions should made from the salaries and allowances, unless mption should be claimed, in which case davits ought to accompany the bills.
168. The Forms to be filled up by persons ming total or partial exemption from the tax inserted in the Appendix. (These can be ained from the Paymaster-General.)
21249
2 H
PUBLIC RECORD OFFICE
Reference :-
C.O.
+885
17 PUBLIC RECORD OFFICE, LONDON
ALLY WITHOUT PERMISSION OF THE BE REPRODUCED PHOTOGRAPHIC- COPYRIGHT PHOTOGRAPH—NOT TO
1.