British Airports Authority v Commissioners of Customs and Excise

Core Citations

RESUELVE RECURSO

• British Airports Authority v Commissioners of Customs and Excise

CONSIDERS

• Finance Act 1972 - Articles : S-13
• Finance Act 1972 - Articles : SCH-5

DISTINGUISHES

• Commissioners of Customs and Excise v Automobile Association

AFFIRMS

• British Airports Authority v Commissioners of Customs and Excise

REPORTED OPINION OF in

• [1976] BVC 97
• [1977] 1 WLR 302
• [1975] 3 All ER 1025

REFERRED in

• Sinclair Collis Ltd v Commissioners of Customs and Excise (Case C-275/01)

This document cites

• Commissioners of Customs and Excise v Automobile Association
• British Airports Authority v Commissioners of Customs and Excise
• Barton v Commissioners of Customs and Excise
• Finance Act 1972