Effective date of explanatory amendment affirmed as retrospective to original entry despite later stated commencement. The circular clarifies that an explanation excluding Government and Local Authority activities from the term 'business,' inserted within the statutory one-year insertion power, operates retrospectively as if part of the original concessional-rate entry from its inception; any separate commencement line in the later notification does not alter that retrospective operation, and implementation difficulties may be reported to the Policy Branch.
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.
Effective date of explanatory amendment affirmed as retrospective to original entry despite later stated commencement.
The circular clarifies that an explanation excluding Government and Local Authority activities from the term "business," inserted within the statutory one-year insertion power, operates retrospectively as if part of the original concessional-rate entry from its inception; any separate commencement line in the later notification does not alter that retrospective operation, and implementation difficulties may be reported to the Policy Branch.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
