TNAG-2396-FCO40-3483-Hong-Kong-Civil-Service-policy-1992 — Page 25

C

taxable in U.K.

8.

It is ironic to note that officers leaving after June 1997 would presumably not be liable to such tax in view of the double taxation agreement with China. If the U.K. Revenue is not prepared to make а concession

in line with the interpretation, then possibly consideration may be seeking a double taxation agreement for Hong Kong.

previous given to

Yours faithfully,

Judith S. Spencer Secretary.

JB/jss

2