NO. 1414–HIGH COURT OF JUSTICE, NORTHERN IRELAND (KING’S BENCH DIVISION)–

26TH JUNE, 1946

COURT OF APPEAL, NORTHERN IRELAND–

25TH AND 26TH NOVEMBER, 1946, AND 15TH JANUARY, 1947

HOUSE OF LORDS–

7TH, 8TH, 9TH, 13TH AND 14TH APRIL AND 13TH MAY, 1948

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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