Excess Profits Duty-Computation of capital-Investments made by company in other companies for the purposes of its trade-Finance (No. 2) Act, 1915 (5 A 6 Geo. V, c. 89), Sections 40 and 41, and Fourth Schedule, Part I, Rule 8, and Part III, Rule 2.
Citations:
[1923] UKHL TC – 12 – 503, [1923] AC 723
Links:
Jurisdiction:
England and Wales
Corporation Tax
Updated: 27 April 2022; Ref: scu.633260