Read the full judgment text of HCIA 4/1996 on BabelCite. This HCIA judgment was delivered on 28 February 1997.
1. Upon the application of Extramoney Ltd. ("the taxpayer"), the Board of Review ("the Board") has stated a case for the determination of this court pursuant to s.69 of the Inland Revenue Ordinance, Cap.112 ("the Ordinance ").