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You are here: BAILII >> Databases >> United Kingdom House of Lords Decisions >> Westminster Bank, Ltd v Riches [1947] UKHL TC_28_159 (21 March 1947)
URL: http://www.bailii.org/uk/cases/UKHL/1947/TC_28_159.html
Cite as: 28 TC 159, [1947] AC 390, [1947] UKHL TC_28_159
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Westminster Bank, Ltd v Riches - [1947] UKHL TC_28_159 21 March 1947

Income Tax, Schedule D-Interest-Action on contract-Interest awarded under Section 3 of Law Reform (Miscellaneous Provisions) Act, 1934- Whether “ interest of money ” within the meaning of the Income Tax Acts- Income Tax Act, 1918 (8 & 9 Geo. V, c. 40), Schedule D, Paragraph 1(b) ; Rule 21 of the Rules applicable to Schedules A, B,C, D and E.

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