When is the deadline for long-stop for commencing taxation after the completion date?
The catalogue records a 3 months period from The "completion date" as defined in rule 22(9) (broadly, the date of the judgment or order disposing of the action, or the date the costs order is made or made absolute). This draft page remains free only until its source, worked example and limits are reviewed.
In preparation
The existing catalogue does not yet have a registered adapter or source evidence for this exact question. It remains available as a public preparation page only.
Example pending review
A separately reviewed fixture is required before this question can become indexable. The page does not present an unreviewed output as an example.
Calculation basis and source
- Period
- 3 months
- Trigger
- The "completion date" as defined in rule 22(9) (broadly, the date of the judgment or order disposing of the action, or the date the costs order is made or made absolute)
- Counting
- The encoded calculator method must be independently documented before publication.
- Rollovers and holidays
- Holiday, closure and order treatment must be independently documented before publication.
This route remains in preparation until a pinpoint official source is recorded.
- Not a hard bar: expiry exposes the receiving party to an unless order under r. 22(3) and to disallowance of costs or interest under r. 22(5). Still the date every Hong Kong costs draftsman diarises. "completion date" is defined in r. 22(9). Corrected on verification: The entry is named 'Long-stop for commencing taxation after the completion date' but is pointed at the wrong par