No. 1159–HIGH COURT OF JUSTICE (KING’S BENCH DIVISION)–

18TH and 21ST OCTOBER, 1940

Sur-tax – Undistributed income of company – ‘Sum expended ".... out of .... income .... in or towards payment for .... "business, undertaking or property’ – Finance Act, 1922 (12 & 13 Geo. V, c. 17), Section 21; Finance Act, 1927 (17 & 18 Geo. V, c. 10), Section 31(1).

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