No. 1132–HIGH COURT OF JUSTICE (KING’S BENCH DIVISION)–

29TH AND 30TH JUNE, 1938

COURT OF APPEAL–

8TH AND 9TH DECEMBER, 1938

Sur-tax – Deduction – Annual payment – Disposition of income – Income Tax Act, 1918 (8 & 9 Geo. V, c. 40), Section 27(1)(b); Finance Act, 1922 (12 & 13 Geo. V, c. 17), Section 20(1)(b).

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