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) |