HIGH COURT OF JUSTICE (CHANCERY DIVISION)–

20TH NOVEMBER 1972

Income tax, Schedule D – Deduction – Expenses – Farmer – Cost of visit abroad with a view to emigration and farming there – Finance Act 1941 (4 & 5 Geo. 6, c. 30), s. 10; Income Tax Act 1952 (15 & 16 Geo. 6 & 1 Eliz. 2, c. 10), ss. 124, 137 and 152.

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