NO. 1396–HIGH COURT OF JUSTICE (KING’S BENCH DIVISION)–

26TH AND 27TH JUNE, 1946

COURT OF APPEAL–

18TH AND 19TH NOVEMBER, 1946

HOUSE OF LORDS–

29TH AND 30TH JANUARY AND 19TH MARCH, 1948

Income Tax – Annuity – Monthly loans free of interest and recoverable only by set-off against sum due at death – Income Tax Act, 1918 (8 & 9 Geo. V, c. 40), General Rules, Rule 21; Finance Act, 1927 (17 & 18 Geo. V, c. 10), Section 26.

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