No. 1413–HIGH COURT OF JUSTICE, NORTHERN IRELAND (KING’S BENCH DIVISION)–

23RD AND 24TH NOVEMBER, 1943

COURT OF APPEAL, NORTHERN IRELAND–

16TH, 17TH, 21ST, 22ND FEBRUARY AND 9TH MARCH, 1944

HOUSE OF LORDS–

5TH, 6TH AND 7TH FEBRUARY, 1945

Income Tax – Receipts from sale of sand by owner of sandpit – Income Tax Act, 1918 (8 & 9 Geo. V, c. 40), Schedule A, No. III; Finance Act, 1926 (16 & 17 Geo. V, c. 22), Section 28 and Third Schedule.

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