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Clare and Heyworth v Betts [1927] UKHL TC_11_469 (4 April 1927)

Clare and Heyworth v Betts [1927] AC 443, [1927] UKHL TC_11_469 4 April 1927

Income Tax, Schedule D-Business set up within the three years preceding the ‘year of assessment-Income Tax Act, 1918 {8 & 9 Geo. V, c. 40), Schedule D, Cases I and II, Rule 1 (2).
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