COURT OF SESSION (FIRST DIVISION)–

19TH, 20TH AND 21ST JUNE 1968

HOUSE OF LORDS–

21ST AND 22ND JANUARY AND 19TH FEBRUARY 1969

Income Tax, Schedule D – Capital allowances – Machinery and plant – Excavation and construction of dry dock – Whether allowances due as for expenditure on machinery or plant or as for expenditure on industrial building or structure – Income Tax Act 1952 (15 & 16 Geo. 6 & 1 Eliz. 2, c. 10), ss. 276(1) and 279(1).

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