Finances of the British royal family are not subject to legislation concerning income tax, capital gains tax or inheritance tax. Furthermore, the Sovereign has no legal liability to pay such taxes. The Duchy of Cornwall has a Crown exemption and the Prince of Wales is not legally liable to pay income tax on Duchy revenues. A "Memorandum of Understanding on Royal Taxation" was published on 5 February 1993 and amended in 1996, 2009 and 2013. It is intended that the arrangements in the memorandum will be followed by the next monarch. The memorandum describes the arrangements by which The Queen and The Prince of Wales make
Queen Elizabeth II Park from the eastern suburbs will be rebuilt in Queen Elizabeth II Park adjacent to a new swimming complex. The facilities are situated in a large park called Queen Elizabeth II Park; the overall land area is . Queen Elizabeth II Park contained a running track, as well as a public swimming and diving pool. There is also a cricket ground, behind the main complex, called "The Village Green", which was the home of the district's first-class cricket team, the Canterbury Wizards. A golf course takes up with north-east corner of Queen Elizabeth II Park. The stadium hosted many local and