Profits Tax – Capital allowances – Industrial building or structure – Miners’ dwelling-houses-‘ likely to have little or no value to the person carrying on the trade when the mine … is no longer worked ‘ – Income Tax Act, 1945 (8 and 9 Geo. VI, c. 32), Section 8 (3); Finance Act, 1947 (10 and 11 Geo. VI, c. 35), Eighth Schedule, Part I, Paragraph 1.
Citations:
[1957] UKHL TC – 37 – 264
Links:
Jurisdiction:
England and Wales
Income Tax
Updated: 04 May 2022; Ref: scu.560136
