NO. 933.–HIGH COURT OF JUSTICE (KING’S BENCH DIVISION).–

13TH, 15TH, 16TH AND 19TH MARCH, 1934

COURT OF APPEAL.–

19TH AND 20TH JUNE, 1934

Income Tax, Schedule D – Capital or income – Plant erected by Colliery Company for supply of surplus water to Urban District Council – Yearly payments by Council – Whether made in respect of water supplied or repayment of capital cost of plant – Income Tax Act, 1918 (8 & 9 Geo. V, c. 40), Cases I and II, Schedule D, Rule 3.

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