No. 598.–COURT OF SESSION, SCOTLAND (FIRST DIVISION).–

15TH DECEMBER, 1926.

Income Tax – Exemption – Charitable purposes – Income Tax Act, 1918 (8 & 9 Geo. V, c. 40), Section 37 (1) (b) – Finance Act, 1921 (11 & 12 Geo. V, c. 32), Section 30 (1) (a) – Finance Act, 1925 (15 & 16 Geo. V, c. 36), Section 19.

  The Respondent Association, which was administered by a semi-public committee, was formed for the purpose of improving nursing facilities in Peeblesshire and of providing them at a moderate rate to working people in the county who could not afford to pay the usual fees.

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