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You are here: BAILII >> Databases >> United Kingdom House of Lords Decisions >> Inland Revenue v Butterley Co, Ltd [1956] UKHL TC_36_411 (19 April 1956)
URL: http://www.bailii.org/uk/cases/UKHL/1956/TC_36_411.html
Cite as: 36 TC 411, [1956] UKHL TC_36_411
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Commissioners of Inland Revenue v Butterley Co, Ltd - [1956] UKHL TC_36_411 19 April 1956

Profits Tax-Computation of profits-Company carrying on a number of trades-Nationalisation of colliery undertaking-Interim income payments under Coal Industry Acts, 1946 and 1949-Finance Act, 1937 (1 Edw. VIII & 1 Geo. VI, c. 54), Sections 19 and 20 (1) and Fourth Schedule, Paragraph 7 ; Finance Act, 1947 (10 <& 11 Geo. VI, c. 35), Section 32 (1).

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