Income tax, Schedule D – Capital allowances – Industrial building or structure – Warehouse used for storing goods delivered to purchasers together with some goods not so delivered – Income Tax Act 1952 (15 and 16 Geo. 6 and 1 Eliz. 2, c. 10), 271.
[1967] UKHL TC – 44 – 122, 1967 SC (HL) 1, 1967 SLT 81, [1967] 1 All ER 756, 44 TC 122, [1967] 1 WLR 501
Bailii
Scotland
Income Tax
Updated: 10 January 2022; Ref: scu.559805
