Inland Revenue Commissioners v Land Securities Investment Trust Ltd [1969] UKHL TC_45_495 (29 April 1969)
Profits tax – Deduction – Property company – 10-year rentcharges payable as consideration for lessor’s interest in properties leased to company – Finance Act 1937 (1 Edw. 8 & l Geo. 6, c. 54), .v. 20(1) and Sch. 4, para. 4; Finance (No. 2) A ct 1940 (3 & 4 Geo. 6. c. 48), s. 14; Incom e T ax A ct 1952 (15 & 16 Geo. 6 c£ 1 Eliz. 2, c. 10), s. 177.
A HTML version of this file is not available click here to view the whole pdf version : [1969] UKHL TC_45_495
Source: https://www.bailii.org/