HIGH COURT OF JUSTICE (CHANCERY DIVISION)–

21ST NOVEMBER 1966 AND 15TH MARCH 1968

Income tax, Schedule D – Capital allowances – Industrial building or structure – Administrative block within factory – Whether a separate building – Income Tax Act 1952 (15 & 16 Geo. 6 & Eliz. 2, c. 10), ss. 265(1) and 271(3) and (4).

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