HL Income Tax, Schedule D – Investment allowance – ‘Machinery or plant’ – Capital or revenue expenditure – Finance Act, 1954 (2 and 3 Eliz. II, c. 44), Section 16 (3).
Citations:
[1959] UKHL TC – 38 – 391, 38 TC 391
Links:
Statutes:
Jurisdiction:
England and Wales
Income Tax
Updated: 28 June 2022; Ref: scu.559973