Queen’s Bench Division (Crown Office List).

[The appeal against this decision is reported at [1989] BTC 211.]

Judgment delivered 31 July 1987.

Income tax – Judicial review – Composite rate tax paid by building societies on behalf of depositors – Changes in method of payment resulting in increased liability over transitional period – Whether regulations valid – Income Tax (Building Societies) Regulations 1986 (S.I. 1986 No. 482), reg. 3, 11.

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