HIGH COURT OF JUSTICE (CHANCERY DIVISION)–

7TH, 8TH AND 9TH DECEMBER 1970 AND 15TH JANUARY 1971

COURT OF APPEAL–

4TH MAY 1971

Income tax – Capital allowances – Machinery or plant – Restaurant – Contributions to capital expenditure – Extension of public sewer – Whether asset to be used in the treatment of trade effluents – Whether plant of restaurant business – Income Tax Act 1952 (15 & 16 Geo. 6 & 1 Eliz. 2, c. 10), ss. 279, 280 and 332(3); Finance Act 1963 (c.25), s.40.

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