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 Queen Elizabeth II Park Queen Elizabeth II Park was a multi-use stadium in Christchurch, New Zealand, located in a large park of the same name. The stadium had a capacity of 25,000 people and was built in 1973 to host the 1974 British Commonwealth Games, with a temporary 10,000 seat western stand erected for that event to take the capacity to 35,000. The stadium suffered some damage in the September 2010 Canterbury earthquake but was able to reopen, only to be damaged beyond repair in February 2011 Christchurch earthquake. An adjacent swimming complex has also been demolished. Two high schools