Board of Review (Inland Revenue)
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Inland Revenue Ordinance (Cap 112)

The Board of Review (Inland Revenue Ordinance) is constituted under section 65 of the Inland Revenue Ordinance (the IRO) (Cap 112). The jurisdiction of the Board is stipulated in sections 66 to 69A and section 82B of the IRO.

Inland Revenue Ordinance (Cap 112)

section 65 Constitution of the Board of Review
 
section 66 Right of appeal to the Board of Review
 
section 67 Transfer of appeals under section 66 for hearing and determination by Court of First Instance instead of Board of Review
 
section 68 Hearing and disposal of appeals to the Board of Review
 
section 69 Appeals to the Court of First Instance
 
section 69A Right to appeal directly to Court of Appeal against decision of Board of Review
 
section 82B Appeal against assessment to additional tax to Board of Review