No. 1154–HIGH COURT OF JUSTICE, NORTHERN IRELAND (KING’s BENCH DIVISION)–

13TH JUNE, 1940

Income Tax – Deduction in respect of children – Income of child in his own right – Finance Act, 1920 (10 & 11 Geo. V, c. 18), Section 21; Finance Act, 1938 (1 & 2 Geo. VI, c. 46), Section 20.

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