HIGH COURT OF JUSTICE (CHANCERY DIVISION)–

17 AND 18 NOVEMBER 1977

HOUSE OF LORDS–

29 JUNE, 3 AND 27 JULY 1978

Corporation tax – Capital allowances – Machinery and plant – First year allowances – Oil rig – Whether commitment fees and interest on loans form part of expenditure on the provision of machinery or plant – Finance Act 1971 (c 68), s 41(1).

  

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