HL Income Tax, Schedule D – Foreign possessions-Remittances- Loans by bank in United Kingdom transferred from time to time to borrower’s account at branch abroad and satisfied by income receipts there – Income Tax Act 1918 (8 and 9 Geo. V, c. 40), Schedule D, Case V, Rule 2.
Citations:
[1952] UKHL TC – 33 – 226
Links:
Statutes:
Jurisdiction:
England and Wales
Income Tax
Updated: 28 June 2022; Ref: scu.560158
