Income Tax, Schedule D-Double taxation relief – Australian life assurance society with United Kingdom branch – Mutual society – Income of life assurance fund – ‘Industrial or commercial profits’-Income Tax Act, 1918 (8 and 9 Geo. V, c. 40), Schedule D, Case III, Rule 3 ; Double Taxation Relief (Taxes on Income) (Australia) Order, 1947 (S.R. and O. 1947 No. 806), Schedule, Articles II (1) (i) and (3) and III (2) and (3).
[1959] UKHL TC – 38 – 492
Bailii
England and Wales
Income Tax
Updated: 10 January 2022; Ref: scu.559974
