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(See Earl of Haddington, Petitioner, November 27, 1918, 1919 S.C. 727, 56 S.L.R. 460.)
The Finance (1909–10) Act 1910 (10 Edw. VII, cap. 8), sec. 66 (2) ( d ), enacts—[ Quoted In rubric ].
At a meeting of the Commissioners for the Special Purposes of the Income Tax Acts, held on 4th December 1922, for the purpose of hearing appeals, the Right Honourable George Baillie Hamilton, Earl of Haddington (here in after called the respondent), appealed against assessments to super tax in the sums of £5151 and £3368 for the years ending 5th April 1919 and 1920 respectively made upon him under the provisions of the Income Tax Acts.
In computing the total income from all sources for the purposes of super tax for the year ending 5th April 1920 the respondent claimed to be allowed to deduct, inter alia , certain sums, amounting in all to £3978, 17s.
The Special Commissioners being of opinion that the said sum of £3978, l7s. was a proper deduction for super tax for the year ending 5th April 1920, discharged the assessment for that year.
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