NO. 760.–COURT OF SESSION, SCOTLAND (FIRST DIVISION).–

4TH DECEMBER, 1929.

Income Tax, Schedule D – Trade – Recreation Ground.

  A recreation ground with facilities for tennis, bowls, putting, etc., was held on lease and managed by trustees. Admission to the grounds was by daily, fortnightly, monthly or season tickets only, which were issued to any applicant. The charges varied, some being ‘promenade’ tickets, others entitling the holder to the use of one or more of the facilities for games. In practice a very large number of daily tickets was issued.

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