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Privy Council Wellington
[2003] UKPC 32
17 March; 14 April 2003
Lord Steyn, Lord Nolan, Lord Hutton, Lord Scott of Foscote and Lord Walker of Gestingthorpe
[2003] UKPC 32
17 March; 14 April 2003
Lord Steyn, Lord Nolan, Lord Hutton, Lord Scott of Foscote and Lord Walker of Gestingthorpe
Revenue — Administration — Statutory basis for waiver of time bar — Tax Administration Act 1994, ss 108, 108B and 227.
Statutes — Interpretation — “Corresponding provisions” — Whether section in replaced Act corresponding provision to section in current Act — Tax Administration Act 1994, ss 108 and 108B.