Article 106 - Practice Notes

(1) The Tax Department may at any time, of their own accord or on request from a QFC Entity, issue a practice note setting out their interpretation of any aspect of these Regulations or the Tax Rules.
(2) A practice note is binding on the Tax Department until revoked, but is not binding on QFC Entities.
(3) The Tax Department shall make practice notes available to the public by such medium as they consider appropriate.
Amended (as from 18th June 2014)