No. 1149–HIGH COURT OF JUSTICE (KING’s BENCH DIVISION)–

9TH MAY, 1939

COURT OF APPEAL–

31ST OCTOBER, 1939

Sur-tax – Deduction – Construction of covenants to pay annually proportion of ‘total income’ – Whether ‘total income’ includes apportioned income of investment company – Finance Act, 1927 (17 & 18 Geo. V, c.10), Section 38 (2); Finance Act, 1922 (12 & 13 Geo. V, c.17), Section 21; Finance Act, 1936 (26 Geo. V & 1 Edw. VIII, c.34), Section 20.

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