LawCare Nigeria

Nigeria Legal Information & Law Reports

Banning v Wright [1972] UKHL TC_48_421 (14 June 1972)

Banning v Wright [1972] UKHL TC_48_421 (14 June 1972)

Income tax, Schedule D – Excess rents – Case V III rents – Sublease rents – Subletting in breach of covenants in head lease – Payments to head lessor in consideration of subsequent consent – Whether paid as consideration for variation or waiver of lease terms – Income Tax A ct 1952 (15 <6 16 Geo. 6 & 1 Eliz. 2, c.10), s.1 7 5 ; Finance A ct 1963 (c.25), $5.20(6) and 22(4) and Sch. 4, paras. 8 and 9.
A HTML version of this file is not available click here to view the whole pdf version : [1972] UKHL TC_48_421

 

Source: https://www.bailii.org/