No. 1162–HIGH COURT OF JUSTICE (KING’S BENCH DIVISION)–

22ND AND 23RD JANUARY, 1940

COURT OF APPEAL–

1ST JULY, 1940

Income Tax, Schedule D and National Defence Contribution – Profits of trade – Deduction – Mills, factories, etc. – Finance Act, 1937 (1 Edw. VIII & 1 Geo. VI, c. 54), Section 15.

  Two Companies were lessees (for terms respectively of 21 and 20 years) of certain premises which were agreed to be mills, factories or other similar premises within the meaning of Section 15, Finance Act, 1937.

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