TNAG-2906-FCO40-4180-Hong-Kong-Governor-1993 — Page 34

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

CONFIDENTIAL

FM FCO

TO DESKBY 22003OZ HONG KONG

TELNO 599

OF 211606Z JUNE 93

CONFIDENTIAL

Now for file

TOP COPY Q DIST?

37

174711

MDHOAN 4575

PERSONAL FOR DINHAM, GH FROM MORRIS, HKD.

TELECON: DINHAM/MORRIS: GOVERNOR'S SALARY AND TAX

We

1.

Our Legal Advisers have drawn our attention to the definitive work, Commonwealth and Colonial Law'' by Sir Kenneth Roberts-Wray. Sir Kenneth was a former Legal Adviser to the Commonwealth Relations Office and the Colonial Office and his book might be said to be the ''Erskine May11 of Colonial Law. are faxing to you copies of pages 314 and 315 which state, inter alia, that a Governor is not/not liable to Income Tax and that his salary and allowances are paid by the country in which he is serving. It follows that those Territories (eg Anguilla, Montserrat), where the Governor's salary is paid by the FCO are exceptions to the rule. Historically these have all been Aid recipients. We hope this information is sufficient to your purposes.

HURD

HKD 0101 नगी

YYYY

14 JUL 1993

DISTRIBUTION

26

ΜΑΙΝ

26

HKD WIAD

NNNN

SAAD

LEGAL ADVISERS//MS BROOKS

PAGE 1 CONFIDENTIAL

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