Chancery Division.

Judgment delivered 30 October 1981.

Income tax – Sch. E liability – Mobility allowance – Allowance introduced in 1975 after amendment of Taxes Act to tax social security benefits with specified exceptions – Whether mobility allowance included in benefits subject to tax – Whether Income Tax Acts are enactments under which regard is to be had to a person’s means – Income and Corporation Taxes Act 1970 – sec. 219(1)(a); 540(3); Social Security Act 1975 – Pt. II, Ch. II, sec.37A – Social Security Pensions Act 1975 – sec. 22.

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