No. 621.–HIGH COURT OF JUSTICE (KING’S BENCH DIVISION).–

25TH MAY, 1927.

Income Tax – Local authority – Liability to account for tax deducted from interest on loan secured on rates – Income Tax Act, 1918 (8 & 9 Geo. V, c. 40), Rules 19 and 21 of General Rules applicable to Schedules A, B, C, D and E.

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