Transcription of Departmental Interpretation And Practice Notes - No
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Inland Revenue Department The Government of the Hong Kong Special Administrative Region of the People's Republic of China Departmental Interpretation AND Practice Notes NO. 2 (REVISED) PROFITS TAX PART A : INDUSTRIAL BUILDINGS ALLOWANCES PART B : COMMERCIAL BUILDINGS ALLOWANCES These Notes are issued for the information and guidance of taxpayers and their authorised representatives. They have no binding force and do not affect a person s right of objection and appeal to the Commissioner, the Board of Review or the Courts. These Notes replace those issued on 20 July 1983. WONG Ho-sangCommissioner of Inland Revenue April 1999 Our web site : Inland Revenue Department The Government of the Hong Kong Special Administrative Region of the People's Republic of China Departmental Interpretation AND Practice Notes NO.
Kingdom’s legislation, that “‘process’ connotes a substantial measure of uniformity of treatment or system of treatment.”. Jones J. went on to hold that the restaurant boat did not qualify for the allowances. In doing so he said, at pages 351 and 352, - “ However, does the preparation and cooking of food come within the
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