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The Law Reports (King's Bench Division)

[1934] 1 KB 226

[KING'S BENCH DIVISION AND COURT OF APPEAL]

ATTORNEY-GENERAL v. SOUTHPORT CORPORATION.

1933 July 24.
1933 Dec. 4, 5.

FINLAY J. LORD HANWORTH M.R., SLESSER, and ROMER L.JJ.

Revenue — Entertainments duty — Seaside bathing lake and grounds — Non-bathers — Liability to tax — “Entertainment” — Finance (New Duties) Act, 1916 (6 Geo. 5, c. 11), s. 1.

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