No. 1410– HIGH COURT OF JUSTICE (KING’S BENCH DIVISION)–

9TH JULY, 1948

Income Tax – Payments under an Order of a Court of Summary Jurisdiction – Whether chargeable on the recipient – Finance Act, 1944 (7 & 8 Geo. VI, c. 23), Section 25.

  By an Order of a Court of Summary Jurisdiction made in 1935 it was ordered that the Appellant was no longer bound to cohabit with her husband and he was to pay £2 a week for her use.

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