NO. 1171–HIGH COURT OF JUSTICE (KING’S BENCH DIVISION)–

19TH, 22ND AND 26TH MAY, 1939

COURT OF APPEAL–

3RD, 6TH AND 7TH NOVEMBER AND 20TH DECEMBER, 1939

HOUSE OF LORDS–

27TH AND 28TH FEBRUARY, 3RD MARCH AND 27TH MAY, 1941

Income Tax, Schedule B – Occupation of land – Farm worked as one unit – Arable land used mainly for growing vegetables and fruit for sale – ‘Lands occupied as nurseries or gardens for the sale of the "produce’ – Basis of assessment – Income Tax Act, 1918 (8 & 9 Geo. V, c. 40), Schedule B, Rule 8.

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