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The Law Reports (King's Bench Division)

[1928] 1 KB 73

[KING'S BENCH DIVISION]

LEIGH v. INLAND REVENUE COMMISSIONERS.

1927 May 17.

ROWLATT J.

Revenue — Super Tax — Interest on Bonds — Arrears paid in one Sum — Income of Year in which Payment made — Income Tax Act, 1918 (8 & 9 Geo. 5, c. 40), s. 5, sub-s. 3 (c).

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