HIGH COURT OF JUSTICE, NORTHERN IRELAND (QUEEN’S BENCH DIVISION)–

20TH AND 21ST FEBRUARY, AND 12TH MARCH, 1963

COURT OF APPEAL, NORTHERN IRELAND–

6TH AND 7TH MAY, AND 28TH JUNE, 1963

Profits Tax – Deduction for remuneration of directors (other than whole-time service directors) of director-controlled company – Finance Act, 1937 (1 Edw. VIII & 1 Geo. VI, c. 54), Fourth Schedule, Paragraph 11, as amended by Finance Act, 1952 (15 & 16 Geo. VI & 1 Eliz. II, c. 33), Section 34.

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