The Law Reports (Appeal Cases)
[1958] AC 104
[HOUSE OF LORDS.]
NATIONAL COAL BOARD APPELLANTS; AND INLAND REVENUE COMMISSIONERS RESPONDENTS.
1957 Apr. 8,
9;
May 29.
May 29.
LORD MORTON OF HENRYTON, LORD REID, LORD RADCLIFFE, LORD COHEN and LORD KEITH OF AVONHOLM.
Revenue
— Profits tax
— Allowances
— Industrial buildings or structures
— Dwelling-houses at colliery
— Owned by mine owners
— Occupied by miners
— Value “when the mine … is no longer worked”
—
Income Tax Act, 1945 (8 & 9 Geo. 6, c. 32), s. 8 (3).