NO. 1028–HIGH COURT OF JUSTICE (KING’S BENCH DIVISION)–

26TH AND 27TH MARCH, 1936

COURT OF APPEAL–

26TH, 27TH AND 30TH NOVEMBER AND 18TH DECEMBER, 1936

Income Tax, Schedule D – Deduction from profits – Payments to surface owner in connection with right to work coal – Error or mistake in return or statement – Finance Act, 1934 (24 & 25 Geo. V, c. 32), Section 21; Finance Act, 1923 (13 & 14 Geo. V, c. 14), Section 24.