HIGH COURT OF JUSTICE (CHANCERY DIVISION)–

12TH, 13TH AND 28TH FEBRUARY, 1958

COURT OF APPEAL–

3RD, 7TH, 8TH AND 9TH OCTOBER, 1958

HOUSE OF LORDS–

23RD, 24TH AND 25TH JUNE AND 16TH JULY, 1959

Income Tax, Schedule D – Investment allowance – ‘Machinery or plant’ – Capital or revenue expenditure – Finance Act, 1954 (2 & 3 Eliz. II, c. 44), Section 16 (3).

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