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1942 (2) TMI 15 - HC - Income TaxExtract: .......sult is achieved by that clarity of expression which one would desire in a taxing or indeed in any Act of Parliament, but of the two views I think it is the better. Accordingly I find myself in agreement with the opinion expressed by the Lord Chancellor, Lord Macmillan, and Lord Wright in proposing that the appeal should be allowed. Appeal allowed.
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