Chancery Division.

[The appeal against this decision is reported at [1984] BTC 35.]

Judgment delivered 19 February 1982.

Corporation tax – Capital allowances – Claim for industrial building allowance – Inland freight depot – Goods arriving by sea transported by rail and/or road to warehouse – Goods arriving by air collected at airport and delivered to warehouse – Whether warehouse used in trade consisting in the storage of goods ‘on their arrival by sea or air into any part of the United Kingdom’ – Capital Allowances Act 1968 – sec. 7(1)(f)(iv).

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