The Weekly Law Reports
[1962] 3 WLR 1300
[COURT OF APPEAL.]
NOTE
BRITISH-ITALIAN CORPORATION LTD. v. INLAND REVENUE COMMISSIONERS.
1921 May 31,
June 1.
June 1.
Lord Sterndale M.R., Atkin and Younger L.JJ.
Revenue
— Stamp duty
— Security
— Agreement for sale of ship
— Price to be paid by instalments
— Supplemental guarantee
— Whether agreement “primary security”
—
Stamp Act, 1891 (54 & 55 Vict. c. 39), Sch. I.