Surtax – Investment company – Apportionment of income ‘in accordance with the respective interests of the members ‘-Finance Act, 1922 (12 and 13 Geo. V, c. 17), Section 21 and First Schedule, Paragraph 8 ; Finance Act, 1939 (2 and 3 Geo. VI, c. 41), Section 14.
[1958] UKHL TC – 37 – 638, (1958) 37 TC 638
Bailii
England and Wales
Income Tax
Updated: 21 December 2021; Ref: scu.559980