No. 1349–HIGH COURT OF JUSTICE (KING’S BENCH DIVISION)–

19TH AND 26TH APRIL, 1944

COURT OF APPEAL–

10TH AND 11TH APRIL AND 3RD MAY, 1945

Income Tax; Schedule D – ‘Rent payable…in respect of any "easement’ – Licence to extract gravel on payment of tonnage rents – Income Tax Act, 1918 (8 & 9 Geo. V, c. 40), Schedule A, No. III, Rules 1, 2 and 3; Rule 19 of the Rules applicable to Schedules A, B, C, D and E: Finance Act, 1934 (24 & 25 Geo. V, c. 32), Section 21.