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INTERNATIONAL U.K. House of Lords

Inland Revenue v Cull [1939] UKHL TC_22_603 (27 July 1939)

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Commissioners of Inland Revenue v Cull – [1939] UKHL TC_22_603 27 July 1939

Sur-tax-Total income-Dividend declared ‘payable “ without “ deduction of Income Tax ”-Income Tax Act, 1918 (8 d 9 Geo. V, c. 40), General Rule 20; Finance Act, 1927 (17 d 18 Geo. V, c. 10), Sections 38 and 39; Finance Act, 1931 (21 d 22 Geo. V, c. 28), Section 7.
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