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Lincolnshire Sugar Co Ltd v Smart

Subject Matter

REVENUE — Income tax — Trading receipts — “Advances” — British Sugar Industry (Assistance) Act, 1931 (21 & 22 Geo. 5, c. 35), s. 1 — Income Tax Act, 1918 (8 & 9 Geo. 5, c. 40), Sch. D, Case I.

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