The Law Reports (Appeal Cases)
[1930] AC 307
[HOUSE OF LORDS.]
BIRMINGHAM CORPORATION APPELLANTS; AND INLAND REVENUE COMMISSIONERS. RESPONDENTS.
1930 Feb. 27.
LORD BUCKMASTER, VISCOUNT DUNEDIN, VISCOUNT SUMNER, LORD WARRINGTON OF CLYFFE, LORD BLANESBURGH, and LORD ATKIN.
Revenue
— Income Tax
— Local Authority
— Housing Scheme
— Interest on Housing Loans
— Exchequer Subsidy towards Deficit
— Liability to account for Tax deducted from Interest on Loans
— Income Tax Act, 1918 (8 & 9 Geo. 5, c. 40), All Schedules Rules, rr. 19, 21. Housing, Town Planning, &c., Act, 1919 (9 & 10 Geo. 5. c. 35), s. 7
—
Local Authorities (Assisted Housing Schemes) Regulations, 1919, Art. IV.