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United Kingdom House of Lords Decisions

You are here: BAILII >> Databases >> United Kingdom House of Lords Decisions >> Gas Lighting Improvement Co Ltd v Inland Revenue [1923] UKHL TC_12_503 (11 May 1923)
URL: http://www.bailii.org/uk/cases/UKHL/1923/TC_12_503.html
Cite as: [1923] AC 723, 12 TC 503, [1923] UKHL TC_12_503
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Gas Lighting Improvement Co Ltd v IRC [1923] AC 723, [1923] UKHL TC_12_503 11 May 1923

Excess Profits Duty-Computation of capital-Investments made by company in other companies for the purposes of its trade-Finance (No. 2) Act, 1915 (5 A 6 Geo. V, c. 89), Sections 40 and 41, and Fourth Schedule, Part I, Rule 8, and Part III, Rule 2.

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