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F P H Finance Trust Ltd v Inland Revenue Comrs

Subject Matter

REVENUE — Sur-tax — Investment company — Income “consisting mainly of investment income” — Trading loss greater than investment income — Finance Act, 1936 (26 Geo. 5, and 1 Edw. 8, c. 34), s. 20, sub-ss. 1, 6 (a) (b).

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