The Corporation of Birmingham v The Commissioners of Inland Revenue – [1930] UKHL TC_15_172 27 February 1930
Income Tax-Local Authority-Housing Scheme-Liability to account for tax deducted from interest-Income Tax Act, 1918 (8 & 9 Geo. V, c. 40), Rules 19 and 21, General Buies applicable to Schedules A, B, C, D and E, and Finance Act, 1927 (17 & 18 Geo. V, c. 10), Section 26.
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