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1940 (12) TMI 29 - HC - Income TaxExtract: .......ases of deterred terminable annuities, but as, in my opinion, this is not truly a case of a terminable, but of a whole life, annuity with an added benefit, I need express no opinion upon the question. I think that the decision of the Special Commissioners was right and should be restored. Appeal allowed. Leave given to appeal to the House of Lords.
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