The Law Reports (King's Bench Division)
[1938] 2 KB 274
[KING'S BENCH DIVISION]
HOUSE AND PROPERTY INVESTMENT COMPANY, LIMITED
v.
KNEEN (INSPECTOR OF TAXES).
1938 March 28;
April 12.
April 12.
LAWRENCE J.
Revenue
— Income tax
— Schedule A
— Lease
— Rack rent
— Covenant by lessee to pay “further rent equal to insurance premium paid by lessors”
— Covenant by lessors to insure
— Deductions
—
Income Tax Act, 1918 (8 & 9 Geo. 5, c. 40), Sch. A, No. I., Rule 1; No. IV., Rule 10; No. V., Rules 7, 8.