TNAG-1442-FCO40-1926-Constitutional-development-in-Hong-Kong-1986 — Page 236

deadline for submissions was subsequently extended to the end of September 1985 at the request of a number of organisations. Forty representations from professional organisations and interested bodies and individuals were received.

After detailed examination and having given careful consideration to all the points raised in the representations, a UMELCO report containing the Panel's

recommendations was submitted to the Government for consideration in late October 1985.

The report, inter alia, made recommendations in the following

areas:-

(a) Retrospectivity of the Bill; (b) General anti-avoidance

measures;

(c) Tax loss companies; (d) Deductibility of provision for known liability;

(e) Leasing arrangements; and (f) Allowance of interest payable on debentures.

It was then agreed that in the light of the numerous representations received by UMELCO and in view of the possible effects the Bill might have on the business community in Hong Kong, UMELCO would publish its report when the Government published the revised Bill. The UMELCO report was published on 17.1.86 when the Inland Revenue (Amendment) Bill 1986 was published in the Gazette.

UMELCO Ad Hoc Group to review the

redress systems in Hong Kong

Convener, Mr O V CHEUNG

Deputy Conveners, Miss Lydia DUNN

Mr J J Swaine

A UMELCO Ad Hoc Group was

formed in July 1985 to review the

redress systems in Hong Kong. For

further details, please refer to the

section on UMELCO Redress system in this Chapter.

UMELCO Groups Appointed by the Governor

ICAC Complaints Committee

Chairman, Sir S Y CHUNG

This Committee was created by the Governor in December 1977, and has the following terms of reference: (i) to monitor and, where it considers appropriate, to review the handling by the ICAC and officers of the ICAC;

(ii) to identify any faults in ICAC procedures which lead or might lead to complaints;

(iii) when it considers appropriate, to make recommendations to the Commissioner of the ICAC or, when considered necessary, to the Governor.

Membership of the Committee is reported at Appendix IV and includes a Law Officer appointed by the Governor. During the period under review, the Committee considered 42 complaints against the ICAC and its officers.

UMELCO Police Group Chairman, Mr LO Tak-shing (up to 12.2.85)

Mr SL CHEN (from 1.10.85) This Group was also established in 1977. It provides an independent non- police element in the machinery for investigating complaints against the Police. Appointments to the Group are made by the Governor and the Group's terms of reference are: (i) to monitor and where it considers appropriate to review the

A visit to a factory in Tuen Mun

L

handling by the Police of complaints by the public;

(ii) to keep under review statistics of the types of conduct by Police Officers which lead to complaints by members of the public;

(iii) to identify any faults in Police procedures which lead or might lead to complaints; and

(iv) when it considers appropriate, to make recommendations to the Commissioner of Police or, when necessary, to the Governor.

In addition to regular monthly meetings with the Director of Management and Inspection Services of the Royal Hong Kong Police Force, the Group held meetings during the year amongst themselves to discuss matters of policy and procedures. The Group also met with the Commissioner of Police to exchange views on matters of policy and principle.

The Group's 1984 report was tabled in the Legislative Council on 12.6.85. During the period under review, Members considered 4,389 reports on completed investigations and 423 case reports were questioned at meetings

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