Chancery Division.

Judgment delivered 11 July 1983.

Advance corporation tax – Supplementary petroleum duty – Deduction of duty in calculating corporation tax – Date of entitlement to repayment of advance corporation tax – Whether right to repayment had arisen – Taxes Management Act 1970, sec. 42(1), (7); Finance Act 1972, sec. 85; Finance Act 1981, sec. 127(1), (5).

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