TNAG-2905-FCO40-4179-Hong-Kong-Governor-1993 — Page 57

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

Minutes of Exco Meeting held on 9-2-93.

CONFIDENTIA

13

M(93) 4

55

HICD moli.

REC

18

693

MY

Taken

A47

OTHER BUSINESS

(a) Taxation of the Governor's Emoluments

(i) The Deputy to the Governor

raised the

matter of the Governor paying tax on his

emoluments. He said the Administration had

given an interim reply to a Legislative

Council question on the subject, but there

was a need to consider a more substantive

response.

One option was that the matter

should be referred to an independent body

such as the Ross Committee.

Members for their views on this proposal.

He asked

Attorney General said there was no

involved.

(ii) The

constitutional

principle

Exemption from taxation was granted to the

British monarchy only relatively recently.

considering the way forward, there was a

consideration the

In

need

to take into

principles of taxation set out in the

Inland Revenue Ordinance vis-à-vis the

Governor's contractual situation.

(iii) Members

change

took the view that the pressure for

in this respect was coming mainly

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