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You are here: BAILII >> Databases >> United Kingdom House of Lords Decisions >> Inland Revenue v Scottish General Electric Power Co [1931] UKHL TC_15_761 (13 March 1931)
URL: http://www.bailii.org/uk/cases/UKHL/1931/TC_15_761.html
Cite as: [1931] UKHL TC_15_761, 15 TC 761
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IRC v Scottish General Electric Power Co (1931) [1931] UKHL TC_15_761 13 March 1931

Income Tax, Schedule D-Deduction in computing profits- Owner’s rates (Scotland) in respect of property occupied for purpose of trade-Income Tax Act, 1918 (8 & 9 Geo. V, c. 40), Schedule A, No. V, Rule 4 and Schedule D, Cases I and II, Rule 3 (a).

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