TNAG-2905-FCO40-4179-Hong-Kong-Governor-1993 — Page 4

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

NC G Whitney Esq. Hong Kong Department WH 304

TAX POSITION OF GOVERNORS OF DEPENDENT TERRITORIES

1.

(32)

Please refer to your minute of 15 January to Assistants in various Political Departments (faxed to me on 18 January). I have discussed this with The Head of Department and we have agreed that the second sentence of the proposed reply to the PQ should be amended to take into account of DS officers' and contract Governors' salaries paid fully or in part by HMG. The reply should therefore read as follows:

"The Queens decision to pay tax has no implications for the tax position of Governors of dependent Territories. The terms and conditions of service of Governors are regulated by their local legislatures, unless their salaries are paid in full or in part by HMG, in which case they are in effect subject to UK income tax".

I would be grateful, if in future, PSD can be included on the distribution for all matters relating to their Pay and conditions of service.

2.

Omeme

wave

GA Watkins

Briefing and Travel Unit

Personnel Services Department

2M 051

210 8271

19 January, 1993

गठी

HKO 0181

16. 1993

cc: Assistants; WIAD

SAAD

SPD

SED

AD (E)

Shelagh Brooks, Legal Advisers Royal Matters Unit

пт

34

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