United Kingdom House of Lords Decisions

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URL: http://www.bailii.org/uk/cases/UKHL/1947/TC_28_388.html
Cite as: 28 TC 388, [1947] UKHL TC_28_388

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Australian Mutual Provident Society v Commissioners of Inland Revenue - [1947] UKHL TC_28_388 31 March 1947

Income Tax, Schedule D, Case III, Rule 3'-Dominion life assurance society with United Kingdom branch--Investment income of life assurance fund included interest exempt from United Kingdom Income Tax-Calculation of liability under Rule 3, Case III, Schedule D, Income Tax Act, 1918.

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