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You are here: BAILII >> Databases >> United Kingdom House of Lords Decisions >> Inland Revenue v Cull [1939] UKHL TC_22_603 (27 July 1939)
URL: http://www.bailii.org/uk/cases/UKHL/1939/TC_22_603.html
Cite as: 22 TC 603, [1939] UKHL TC_22_603
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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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