TNAG-2599-FCO40-3787-Appointment-of-Chris-Patten-as-new-Governor-of-Hong-Kong--Ap-1992 — Page 4

CONFIDENTIAL Z

Commissioner of Inland Revenue

MEMO

To

Secretary for the Civil Service (Attention: Mr S W Harbinson)

From...

(54)

Ref.

..in..

HQ CIR/CON/18A C VII

5945001

Tel. No.

3 December 1992

Date

Mr. Dinham

(15)

PSU/GEN/208/1

Your Ref........

in

Th

1 December 1992

dated

Exemption of the Governor from salaries tax

The taxation of earnings and profits was first introduced into the law in Hong Kong by the War Revenue Ordinance (No. 13 of 1940). This had effect for the years of assessment commencing 1 April 1940 and subsequent. After the Second World War the Inland Revenue Ordinance (No. 20 of 1947) was introduced.

2.

Section 8(2)(a), in various forms, was present in the War the Inland Revenue Revenue Ordinance and, since its enactment, the Ordinance.

cc S for Tsy

PS/GH/

(Anthony AU-YEUNG)

Commissioner of Inland Revenue

G.F. 73C

CONFIDENTIAL ##