Legislation: CAA 2001, s. 22 (list B, item 7)

Key case law: Bradley v London Electricity plc [1996] BTC 95

HMRC material: none

Commentary

London Electricity plc took a case to the Chancery Division in July 1996. The case was based on legislation before enactment of what is now CAA 2001, s. 21.

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