TNAG-2422-FCO40-3524-Hong-Kong-Her-Majesty-s-Overseas-Civil-Service-(HMOCS)-poli-1992 — Page 165

BY FAX

TO:

MR PAUL FIFOOT

HKA.233/

FAX NO: 0372-723-755

FROM:

ALAN N MCDONALD

OPD ODA

ROOM AH527

EXT 3576

HK COMPENSATION SCHEME: MISCELLANEOUS POINTS

CC McCox - Filos

269

CC: MR MICHAEL STONE

HKD FCO

(BY DATA POST)

I REFER TO YOUR MINUTE OF 22 APRIL TO MR STONE (HKD/FCO) AND OUR RECENT

TELEPHONE CONVERSATION ABOUT THE BENEFITS PAYABLE UNDER THE PCSPS ON

ABOLITION OF OFFICE OR RE-ORGANISATION.

I HAVE ASKED THE SUPERANNUATION

DIVISION OF HMT TO PROVIDE ME WITH UP TO DATE INFORMATION ON THE

BENEFITS WHICH MAY BE PAYABLE IN THESE CIRCUMSTANCES. IF THIS

INFORMATION ARRIVES LATER TODAY, I SHOULD BE ABLE TO LET YOU HAVE THE

COMPARISON TABLE REQUESTED IN YOUR MINUTE OF 22 APRIL ON MONDAY 27TH

(PM) [TO BE SENT BY FAX TO MR STONE].

2. IN THE MEANTIME, YOU MAY FIND THE ATTACHED EXTRACT FROM THE UK

INCOME AND CORPORATION TAXES ACT 1988 USEFUL. YOU WILL SEE THAT CLAUSE

188 DEALS WITH EXEMPTIONS FROM TAX AND SUB-PARAGRAPH (1)(f) COVERS THE

PAYMENT OF COMPENSATION FOR LOSS OF CAREER, ETC. ALTHOUGH IT IS FOR THE

REVENUE TO ADVISE, IT WOULD APPEAR THAT THE PROPOSED INCENTIVE PAYMENTS

FOR HMOCS OFFICERS IN HONG KONG (PAYABLE BY HMG) WOULD BE EXEMPT FROM UK

TAX? BUT WHAT WOULD THE POSITION BE UNDER HK LAW?

Alan mas e

maser

ALAN N MCDONALD

OPD/ODA

의

24

92

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