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Hosang, Christophera and Roberts, Christopher et al v The Commissioner of Taxpayer Audit and Assessment and the Attorney General of Jamaica

Case Number: 
2011 HCV 03071
Neutral Citation: 
[2017] JMSC Civ 160
Date of Delivery: 

Refund of Voluntary Contributions to employee – Pension Scheme – Whether liable to income tax 1955, Sections 2, 5, 13 and 44 Income Tax Act – 31 and 32 – Pensions (Superannuation Funds and Retirement Schemes) Act 2004 – Interpretation of Revenue Statute.


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