Commissioners of Inland Revenue v National Coal Board – [1957] UKHL TC_37_264 29 May 1957
Profits Tax-Capital allowances-Industrial building or structure- Miners’ dwelling-houses-“ likely to have little or no value to the person carrying on the trade when the mine … is no longer worked ”•-Income Tax Act, 1945 (8 & 9 Geo. VI, c. 32), Section 8 (3); Finance Act, 1947 (10 & 11 Geo. VI, c. 35), Eighth Schedule, Part I, Paragraph 1.
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