TNAG-2396-FCO40-3483-Hong-Kong-Civil-Service-policy-1992 — Page 20

FCO40 Hong Kong Department Records 聯邦事務部香港部檔案 All

Reference

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3. This change in practice has apparently been brought about by a revised interpretation of the tax laws, rather than by new legislation, and with very little publicity. If it is the intention to apply the change to Hong Kong Government officers, we would ask that a special concession be granted to them to the effect that all emoluments which can be properly attributed to their period of employment in Hong Kong are declared exempt from tax in the

UK.

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