The Law Reports (Probate, Divorce and Admiralty Division)
[1956] P 136
[COURT OF APPEAL]
JEFFERSON
v.
JEFFERSON.
1955 Nov. 12,
30.
Denning, Hodson and Morris L.JJ.
Husband and Wife
— Maintenance
— High Court
— Order
— “£52 per annum free of tax”
— Small maintenance payment
— Effect of order
—
Income Tax Act, 1952 (15 & 16 Geo. 5 & 1 Eliz. 2, c. 10), ss. 205, 206.
Revenue
— Income tax
— “Free of tax” payments. “Free of tax.”