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The Weekly Law Reports

[1966] 3 WLR 672

[CHANCERY DIVISION]

BULMER v. INLAND REVENUE COMMISSIONERS

SAME v. SAME

KENNEDY v. SAME

OATES v. SAME

OATES AND OTHERS v. SAME

MACAULAY v. SAME

1966 July 13, 14, 15, 20

PENNYCUICK J.

Revenue — Income tax — Transaction to avoid takeover bid — Bona fide commercial transaction — Whether an “arrangement” — Income Tax Act, 1952 (15 & 16 Geo. 6 & 1 Eliz. 2, c. 10), ss. 404 (2), 405 (1), 409 (1) (2) (5), 411 (2).

Revenue — Surtax — Transaction to avoid takeover bid — Bona fide commercial transaction — Whether an “arrangement” — Income Tax Act, 1952, ss. 404 (2), 405 (1), 409 (1) (2) (5).

Statute — Construction — General words — Power of court to imply restriction.

Statute — Construction — Chapter headings — Aid to construction of general words.

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