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Vela Fishing Ltd v Commissioner of Inland Revenue
Judgment date: 14/04/2003
Court: UKPC
Judge: Lords Steyn, Nolan, Hutton, Scott and Walker
Citation:
(2003) 21 NZTC 18,123;
[2003] UKPC 32;
[2004] 1 NZLR 313;
Catchwords: Statutes; Interpretation; (NZ) Tax Administration Act 1994 s 227(4); 'Corresponding provision';
Taxation and revenue; Income tax; Assessment; Time bar waiver;