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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Tax treatment of computer software now applies when import is permitted under Open General Licence, with the term defined.</h1> Amendment extends the special tax provision to cover computer software supplied to residents when such software is permitted for import under the Import Trade Control Policy via an Open General Licence, inserts an explanatory definition by reference to a related tax provision, renumbers the existing Explanation, and substitutes a cross-reference phrase in the subsequent sub-section to reflect the new proviso structure.

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