Privy Council.

Lord Steyn, Lord Hoffmann, Lord Hobhouse of Thorndon, Lord Hobhouse of Woodborough and Henry J (of New Zealand).

Judgment delivered 21 October 1999.

Corporation tax (Trinidad and Tobago) – Initial allowances for certain trades – Operators of oil wells – Whether allowances extended to contractors of specialised services as well as the operators themselves – Income Tax (In Aid of Industry) Act (Trinidad), Ch. 85:4, para. 3.

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