The Law Reports (Appeal Cases)
[1923] AC 507
[HOUSE OF LORDS.]
COMMISSIONERS OF INLAND REVENUE APPELLANTS; AND PORT OF LONDON AUTHORITY RESPONDENTS.
1923 May 4.
VISCOUNT CAVE L.C., VISCOUNT FINLAY, LORD ATKINSON, LORD SUMNER, and LORD PHILLIMORE.
Revenue
— Excess Profits Duty
— Port Authority
— Capital
— Pre-War Standard
— Purchase of Dock Undertakings in consideration of Issue of Port Stock
— “Unpaid purchase money”
— “Borrowed money”
— “Debts”
—
Port of London Act, 1908 (8 Edw. 7, c. 68), ss. 3, 16, 18, 19, 20, 21
—
Finance (No. 2) Act, 1915 (5 & 6 Geo. 5, c. 89), Sch. IV., Part III., rr. 1, 2, 3.