Saving.
54307/47
From the Secretary of State for the Colonies.
To the Officer Administering the Government of..... HONG KON
7 February, 1948.
Date....
No...
log
Saving.
te
Aard. (6) on
148 file
30
With reference to paragraph 6 of my despatch No. 40
of th February, 1948 regarding liability to liong Kong
Income Tax of "Colonial allowances" paid to temporary
officers of the Admiralty, a copy of a semi-official letter
from the Admiralty dated 16th December 1947 on the subject
is enclosed.
2. It apears that under Section 9 (iv) of urdinance
No. 20 of 1947 the emoluments of persons in the permanent
service of the United Kingdom Government are exempt from
liang Kong Income Tax.
Generally seaking it is not desired
that the emoluments of persons in the temporary service of
the United Kingdom Government should also be exempt as this
would exempt all locally engaged persons employed on a
temporary basis.
where, however a temporary officer is
sent out to Hong Kong from this country and is paid a
Colonial Allowance to compensate him for the higher cost of
living in Hong Kong, it is desired that the allowance
/should
No comments yet.
Private notes are available after approval.