TNAG-2905-FCO40-4179-Hong-Kong-Governor-1993 — Page 90

28-JAN-1993 19:12

28-JAN-199L 13-40

04:

HK GOVERNMENT HOUSE

2

1

952 521 1968

P.05

Why is Governor eligible for HKG allowances if he is not a HK civil servant?

A4:

The Governoris

follathé appointment

applicable to overseas officers on agreement.

Q5:

When was the exemption introduced?

HKC

A5 :

The exemption was introduced in 1940 when taxation of earnings and profits was first introduced by the War Revenue Ordinance. It was carried over into the Inland Revenue ordinanec, first enacted in 1947.

Q6: .Is the Governor exempt from tax because

Sovereign's representative in Hong Kong?"

A6 :

New

he is the

the Governor

The current exemption enjoyed by the extension of Crown privilege. The exemption is made the Inland Revenue effective by the provisions of

Ordinance.

97:

If the Queen is going to pay

Governor, too?

tax should not

the

A7 :

we

will

review the

position

when the

As stated, Memorandum on the Queen's position has been published

in the year.

This will not

De

later in

completely straight-forward overcise. The Queen has agreed to way that derived from her tax on one part of her income

private investments. The Governor is exempt from tax on salary income, which the Queen does not receive.

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