NO. 1398–HIGH COURT OF JUSTICE (KING’S BENCH DIVISION)–

25TH AND 28TH JULY, 1947

COURT OF APPEAL–

23RD AND 24TH FEBRUARY, 1948

Income Tax, Schedule A – Air raid shelter constructed by owner of premises – Payment annually by tenant of percentage of cost – Whether shelter to be disregarded in estimating annual value of premises – Finance Act, 1938 (1 & 2 Geo. VI, c. 46), Section 17 (1).

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