NO. 1140–HIGH COURT OF JUSTICE (KING’s BENCH DIVISION)–

11TH AND 25TH MAY, 1939

COURT OF APPEAL–

30TH OCTOBER, 1939

Sur-tax – Undistributed income of company – ‘Subsidiary "company’ – British company with share capital owned by company abroad – Finance Act, 1922 (12 & 13 Geo. V, c. 17), Section 21(6), and Finance Act, 1927 (17 & 18 Geo. V, c. 10), Section 31(3).

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