HL Income Tax, Schedule D – Initial and annual allowances – Sale of plant and machinery to a person over whom vendor had control – Income Tax Act, 1945 (8 and 9 Geo. VI, c. 24), Section 59.
[1954] UKHL TC – 35 – 107
Bailii
Income Tax Act 1945 59
England and Wales
Income Tax
Updated: 10 January 2022; Ref: scu.560149