CO129-488 - Governor Sir Stubbs - 1925 [1-7] — Page 255

sir,

RE

22385

RE. 13 MY 25

GOVERNMENT HOUSE,

HONGKONG. 17th April, 1925.

244

I have the honour to state that the

provisions of Section 2(1)(d) of the Finance Act of 1894 have been brought to my notice on the question whether a pension provided under the Widows and Orphans' Pension Ordinance of 1908 is liable to estate duty in the United Kingdom. I am not aware whether in fact this Section has been so applied and it does not appear to me correct that

it should be.

Widows and Orphans pensions are not annuities provided by the deceased but are pensions paid by the Government in consideration of the fact that certain

deductions have been made from the officers salary.

If Section 2(1)(d) has been held to apply,

I should be glad to learn whether it would be possible to obtain for the Crown Colonies a concession similar to that which is granted under Section 15(3) to officers employed by the Government of India.

HE RIGHT HONOURABLE

I have the honour to be,

şir,

Your most obedient humble servant,

77.2. Stubbs

Governor, &c.

LIEUTENANT COLONEL L.C.1.S. AMERY, M.P.,

&C..

&c.,

&o.