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INTERNATIONAL U.K. House of Lords

Mapp (Inspector of Taxes) v Oram [1969] UKHL TC_45_651 (23 July 1969)

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Mapp (Inspector of Taxes) v Oram [1969] UKHL TC_45_651 (23 July 1969)

Income Tax – Child allowance – Income of child – Foreign employment – No remittance to United Kingdom – Whether child “entitled . . . to an income” Income Tax Act 1952 (15 & 16 Geo. 6 & 1 Eliz. 2, c. 10), s. 212(4).
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