The Law Reports (King's Bench Division)
[1939] 2 KB 872
[KING'S BENCH DIVISION]
COMMISSIONERS OF INLAND REVENUE v. MARBOB, LIMITED. COMMISSIONERS OF INLAND REVENUE v. GLENAROS, LIMITED.
1939 May 12,
15.
LAWRENCE J.
Revenue
— Company
— Dividend
— Conditional payment
— Loan
— No real distribution
—
Finance Act, 1922 (12 & 13 Geo. 5, c. 17), s. 21
— Capitalization
—
Finance Act, 1937 (1 Edw. 8 & 1 Geo. 6, c. 54), s. 14.