The Law Reports (Chancery Division)
[1924] 1 Ch 146
[CHANCERY DIVISION]
In re
GORDON'S SETTLEMENT.
HUNT
v.
MORTIMER.
[1923. G. 2051.]
1923 Nov. 14.
TOMLIN J.
Settlement
— Stocks transferred by Settlor into Names of Trustees
— Income payable to Wife of Settlor
— Covenant by Settlor to pay Trustees Amount deducted as Income Tax in preceding Year
— Trustees to pay Amount to Wife
—
Income Tax Act, 1842 (5 & 6 Vict. c. 35), s. 103
—
Income Tax Act, 1918 (8 & 9 Geo. 5, c. 40), All Schedule Rules, r. 23, sub-r. 2.