HC Deb 12 February 1946 vol 419 c56W
Mr. Turton

asked the Chancellor of the Exchequer whether His Majesty's inspectors of taxes have yet been instructed to apply the interpretation of Section 13 (9, a) of the Finance Act, 1939, made by the House of Lords in their decision in the case of Bibby& Sons, Limited, versus Inland Revenue Commissioners to cases under that section.

Mr. Dalton

No, Sir. But I hope to issue instructions soon.

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