Chancery Division.

Judgment delivered 21 December 1982.

Income tax – Capital allowances – Deduction for cost of slide projector – Projector acquired by vicar for use in his ministry – Whether projector necessary to duties of vicar – Income and Corporation Taxes Act 1970, sec. 189(1); 194(3)(a)Finance Act 1971, sec. 47(1).

  This was an appeal by the Crown from a decision of the General Commissioners to the effect that the taxpayer, a vicar, was entitled under sec. 47(1) of the Finance Act 1971 to a capital allowance for the cost of a slide projector.  p. 47   

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