United Kingdom House of Lords Decisions

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Cite as: [1994] UKHL TC_67_1

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National Westminster Bank Plc v Inland Revenue Commissioners [1994] UKHL TC_67_1 (23 June 1994)

Income Tax - Reliefs - Business expansion scheme - Relief precluded for n scheme involving loan facilities where shares issued on or after 16 March 1993 - Applications for shares processed, cheques presented for payment, allotments made, and applicants notified by that date, but registration in companies9 registers of members taking place later - Whether shares issued before 16 March - Income and Corporation Taxes Act 1988, ss 289, 299A, 311(1) - Finance Act 1988, s 50.

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