12TH, 13TH AND 29TH MARCH, 1940

Income Tax, Schedule E – Minister of Church of Scotland required to live in manse provided by congregation – Whether Income Tax, Schedule A, paid by congregation forms part of minister’s income – Whether minister entitled to allowance of one-eighth of gross annual value of manse – Income Tax Act, 1918 (8 & 9 Geo. V, c. 40), Schedule E, Rule 1; General Rules applicable to Schedules A, B, C, D and E, Rule 2.

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