TNAG-1361-FCO40-1807-Hong-Kong-Hansard-reports-and-minutes-of-the-meetings-of-the-1985 — Page 203

G.F. 316

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Hong Kong will be limited to 100 cigarettes and 1 litre of wine. The concession given to overseas visitors will remain as 200 cigarettes and 1 litre of wine or spirits (66).

Anti-avoidance Legislation

130.

In my winding up speech last year (67) I referred to my determination to combat tax avoidance and I gave notice that the anti-avoidance provisions contained in the Ordinance were under study with a view to making them more effective and relevant to our needs. Nothing that has since transpired has persuaded me that we should not now proceed with more effective legislation. Avoidance of our still low taxes is a major preoccupation with

an increasing number of taxpayers. It is also clear that the existing legislation does not provide the Revenue with a totally

effective defence against those determined to avoid. This simply means increasing the tax burdens on others. I therefore give notice of my intention to introduce appropriate remedial measures. An amendment Bill is now being drafted. Subject to the approval of Executive Council, I anticipate that it will be

tabled in this Council

Council before the conclusion of the

the 1984-85

Session. Specifically, the objectives of the Bill will be -

(66) The details will be

Visitors

Liquor Tobacco

Perfume

-

- one litre of wine or spirits

- 200 cigarettes or 50 cigars or

250 grams of tobacco

- 60 millilitres

Toilet water - 250 millilitres

Residents

Liquor

Tobacco

Perfume

one litre of still wine

100 cigarettes, 25 cigars or 125 grams of tobacco

- 60 millilitres

Toilet water - 250 millilitres

(67) Paragraphs 21-25.

UNCH

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