COURT OF SESSION (FIRST DIVISION–

20 AND 21 MAY AND 20 JUNE 1975

Corporation tax – Chargeable gains – Allowable losses – Deduction – Payment under a guarantee – Whether consideration given wholly and exclusively for the acquisition of an asset – Finance Act 1965 (c. 25), s. 23(1) and (4) and Sch. 6, para. 4(1)(a).

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