HIGH COURT OF JUSTICE (CHANCERY DIVISION)–

27TH JULY, 1954

COURT OF APPEAL–

8TH, 9TH, 10TH AND 11TH FEBRUARY, AND 10TH MARCH, 1955

HOUSE OF LORDS–

14TH, 15TH, 19TH AND 20TH MARCH, AND 19TH APRIL, 1956

Profits Tax – Computation of profits – Company carrying on a number of trades – Nationalisation of colliery undertaking – Interim income payments under Coal Industry Acts, 1946 and 1949 – Finance Act, 1937 (1 Edw. VIII & 1 Geo. VI, c. 54), Sections 19 and 20 (1) and Fourth Schedule, Paragraph 7; Finance Act, 1947 (10 & 11 Geo. VI, c. 35), Section 32 (1).

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