Privy Council Wellington
10 July; 3 October 1995
Lord Keith of Kinkel, Lord Jauncey of Tullichettle, Lord Mustill, Lord Nicholls of Birkenhead and Lord Hoffman
10 July; 3 October 1995
Lord Keith of Kinkel, Lord Jauncey of Tullichettle, Lord Mustill, Lord Nicholls of Birkenhead and Lord Hoffman
Revenue — Income Tax — Deduction of expenditure under warranty against defects in motor vehicles — When expenditure incurred — Income Tax Act 1976, ss 101 and 104.