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30 ,<br />
323,<br />
: 19.5m Acom Comp •' ■<br />
• . ‘ 43.2m Acsis! Group .<br />
- 13.2m Alrsprung ' ’<br />
2.511.000 Allied-.lns; . •••;..<br />
. 7,689,000 Aid Restaurants<br />
4.250.000 AmberleyGp<br />
.. >.« ;<br />
i. 3,670,000 A83OC ,Ef^roy .<br />
iramg.<br />
7.795.000 Assoc Niiramg<br />
» 19.0m 'Atlantic Sec ;.<br />
26.0m Atlas .Equipment.<br />
5.096.000 Audlt;Ganera]<br />
; 6,560.000'Automeglc<br />
• 2,153,000 BBB, Design<br />
7.276.000 BCE ■ . “ :<br />
: 16.0m BLP Group .. .<br />
; 4,799,000 BTS;Grp '* .<br />
■: : 17.4m BWOj.- . •<br />
28.4m Beaverco ; ■ *<br />
• 3,000,000 Berford (William)<br />
/.7,867.000 Bensons Crisps -106<br />
: 4,114,000 Berry.'Blrch i Noble 60<br />
■ 135m Better Cons Prods 132<br />
3.583.000 Bllston&Bsttersea. ‘ 85 •<br />
53<br />
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2.0 3.0 12.1<br />
2.4* 1.9 13.6-<br />
: 6.7 3.4 11.3'<br />
; 5,400,000 Blo lsolates'.,<br />
20.1 m Blmec Inds •<br />
' 4,502.000 Blancherda<br />
5^50,000 Blatdiley M otors'<br />
i : 144,3m-Blenhelm*Exhib<br />
17.1m. Bluebird.Toys ‘<br />
.4,959,000 Border TV - . .<br />
: 39.8m.Bof1and • .<br />
• 15,075,000. Brew m aker .<br />
6,374,000 Br Bloodstock ,<br />
r 20.8m Br; Island<br />
; ’ 15.8m Broad;St'*- ‘<br />
'. 330--;<br />
■ 110;.<br />
230<br />
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• -IO :<br />
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• 14.8m CCA Publlcati6ns:<br />
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? .26.8m CML Mlcro- :• / .<br />
, • io.3m CPU C om p": r .<br />
; v-'. 24.5m Calm Energy-<br />
-2,649,000 Caledonian<br />
! 26.8m.Campbell & Arm.<br />
16:4m Cap & Regional ;<br />
; • 13.4m Carron Phoenix<br />
•‘3,132,000 C assldy'Bros .<br />
; i’MS.Sm Castle Commr<br />
!••. 11.0m Central Motor. ><br />
r .24.9m .Chelsea Man >•,<br />
< 19,1m Chesiergate Gp 161<br />
i • 11.1m Chieftain Group • -..135<br />
-.7,649.000 C irc a p rin t*:<br />
i •• 24.0m Cltygete. .'<br />
;7,330,000. Citygate CP-<br />
6.772.000 City: ot Lon r ,<br />
’. ,70.4m Cityvision .; . .<br />
; 285m Clarke'Hooper<br />
10.7m Clogau G o l d :<br />
.'33.9m Clun-Resources ;<br />
5.707.000 Coated 0ectrodes<br />
• 0,289.0m Colorgen Inc<br />
; ; 39.6m Colorgraphlc<br />
.* 40.1m Colourvlslon<br />
• • ■ • 15.0m Co of Oeslgners •<br />
•3,723,000 C o m a e - •. ■ • -<br />
■ 34.9m‘Conroy Pet<br />
, ' .12.0m Con's Tem Invs !<br />
•9,829,000 Conti'Microwave -<br />
; 44.3m Cook (DC) • ,<br />
' 15.9m Copymore, •<br />
32.7m-Corporate,P rop: 1<br />
; -23.0m Corton Bch '•<br />
13.6m Cramphom '<br />
5.629.000 Cranbrook' ,<br />
. f5.440.000 Cranswick ' •<br />
.• 4,084,000 Craton Lodge<br />
19.0m.Creighton Labs<br />
58.6m;Crown Com; —<br />
6.257,006 Davies (DYj , • ‘ '<br />
24.1m Dean & Beeves<br />
•4,930,000 Delmar '<br />
.9,030,000, Denmans Elec ’<br />
,60.4m. DeweV Warren<br />
- 31.0m Dolphin Packaging- 161<br />
31.3m oruck J ■ . 498 • .<br />
6.347.000 Ounlon' • . 31<br />
:5,812,000 Dudley Jenkins '- 133<br />
10.5m Durham (DG) - 55<br />
4;771.000 EW Fact ^ / - ' 95 -•<br />
10.1m Eadie • ■ -60<br />
12,3m Econ Forestry - - 88<br />
3.466.000 Edin Oil A Gas - ‘ '2 6 •<br />
•; -40.2m Eldridge'Pope-A ' 208 .<br />
• .27.6m Electron, H o u se' 158 -<br />
.. ;17.6m Epwin ‘ , • .*■ •. •. * ’183 . .<br />
• 21.5m'Eve Group ’ ‘ 229 •<br />
7,381,000. Expedler Leisure : -106 -'<br />
i 27.7m Explaura Hldgs . . ; 39<br />
13.6m Falrtiaven Inti- 1 12'a<br />
. 4,977,000 Fairway London -63<br />
- J .15.6m Farepak 1 • 143<br />
4.229.000 Feedback '. ‘ 50<br />
650,000 Feltrirri Minings • 28<br />
•11.2m Fergabrook’ V/ '1 4 '<br />
-,-11.4m Ferrari . - . , •1 2 I4<br />
, 48.0m Reids (Mra) : 32 ;.<br />
v 10.8m F ilo fax .. 76 •<br />
— ^ Firstland ' r 32<br />
12.5m Flextech" • ' ' \ '5 7 •<br />
' • '43.Bm Flogas , 225<br />
. . 17.5m Floyd Energy V ; “ 193j v<br />
.•;. .,45.1m. Ford, Sellar- 106<br />
< ;li.5 m Forward Gp-- 160<br />
'.'l3.4m :Freem an Gp -. 235 '- .1<br />
,514.7m, French'Conn ^ 93 ' •<br />
f. . 00.0m. Fuller. Smith.-A* ' ;.' 440-<br />
r. 10.2m GWR Gp i • 695<br />
4.250.000 GC nooring ^ 45 :. <<br />
•11.3m'.Gabb)cd‘ • .• •90 •<br />
) '14.1m Gardner (DC) -195 i<br />
9.9B9.000 Gibbon; Lyons. . . 1 6 5 1 •<br />
t :-15.9m Gibbe Mew . '17.5<br />
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Pnce Ch’ge Gross Div<br />
.last- o n 1, div Yld<br />
Friday week penca % P/E<br />
; -17.9m Green (Emest) 233 v . -<br />
1.400.000 Greenwfch Comms-- 20 •-,-. ■<br />
■i ; ll.8 m GuIdehouse ” . ' ' 50 ., . .'+ 2<br />
'' • 18.6m Hell's Homes : 177 . • - 3<br />
6 3 3 .0 0 0 Hempden Homecaro 03- r<br />
- . ' ;-12.0m Handley Welker*. -1 9 0 .[<br />
16.0m Hermony L e i s u r e 68 1. - 6 .<br />
. • : .13.1m Hatfield Estetes • ‘175 . , - : . . • '<br />
107.9m Hawthorn Leslie : 5 9 ’ - ><br />
15.3m Headland Gp. . -43 .. •'. .v ;<br />
• 5,078,000 Heavitree ElO'a -J a .<br />
■ 10.5m '. .Do JA' LV. . £10'j + 'a<br />
0,650,000 Hewetsbnv- • ;. ' 120 ' -2<br />
-- -l0.2m .Hey 4 C rott: - 65 •*. : , - 1 ' -<br />
-93.2m.Higtilen'd Pert- .2 5 7 ' - 5 .<br />
•,11;lm Hobson'. •' 3 0 ' -<br />
4.500.000 Hoiders'Tech ‘ ' 150 « - 1 :<br />
0,364.000.Honeysuckle.Gp 103: -2<br />
• 10.0m Homby. • .'- .-199 •• •• - 2 -<br />
• . 32.im Hughes Food - • - 44 • -1 .<br />
• 39.0m Hughes (HT) .• ■ 159 •■• +2<br />
; 0,638,000 HuntJelgh Tech : 102 ;. :+ 7 \<br />
: 4,4g6,6b0 IN STEM “• ' ' 1 0 0 ...............<br />
• 954,000 Imege Storage . 45 ,<br />
• 6,617,000 Imtec1. . v 5'4 : +:u<br />
, , -43.2m Inoco . . - . 3 3'2 : - ‘j '<br />
. 7,737,000 Intereurope..Tech • 146 . - # + 6 '<br />
• . • .45,9m Interlink Express- 283 • - 5 '<br />
; 4,661,000 Inti Medle . i4'a;- -'a<br />
; ., 18.4m Israel (Jack L)-- • •. 22 . , . ;<br />
• .*‘ 'r17.6m jMDlGroup V 41 : \+V<br />
' 31.8m Jacques vert "347 • v .<br />
; 6,900,000 Just R u b b e r - r; . 92., ;•<br />
• 30,0m Kenyon Sdcs' : '--• 15B*'1<br />
15.0m Kewlll:Systems. 253-<br />
- ;-Teknlk. . ---46<br />
'•-7.0 '. 3.0 12.7<br />
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i 8,839,000. Knobs & Knockers M06<br />
; t 64.8m Kunlck.. . -" 56 •<br />
. 6,944^600 .LPAMnd ‘ ‘ '7 9<br />
’ 9,579.000 Laidlaw Thomson ‘ 140<br />
'•1D.6m Lambert v . ’ . -188 ,<br />
•14.5m LBMS PIC ' . a 120 •<br />
. 20,2m 'Lew mar. .’85.<br />
' 11.4m U n c a t- ’ ' 170'<br />
: 6,049,000 Lincoln Hse ! ' 6U<br />
•‘ 11.9m Lodge Care . 174<br />
9,255,000-Lon &.Clydeside 1 0 2 .-<br />
> . -.^S.Om Lon Forfaiting • '.-125-"<br />
6,126,000 Lysander,Pet,' ' ,.2 li<br />
i 9,324,000 <strong>MB</strong> Cash S Carry : 111<br />
: 17.3m-MMT.Comp - •: 168 ,<br />
17.9m MTL Instruments r . 104 •<br />
.. ; ,13.0m McLaughlin-& Har ‘.'320 ;<br />
.11.5m Magnetic. Materials : 65<br />
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450 '<br />
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.- .5.230,000 Marnmet ;.<br />
: 7.457,000 Merch.Gp. '<br />
.: ,70.5m Marina Dev. ; -<br />
5 • 197m Marinex ‘<br />
3,554,000 Maxfprlnt<br />
./• • 13.8m Mayborp . : '<br />
; 9,126,000 Memory Comp. . 1<br />
V . 38.Sm Menviar-Swain ...<br />
22.1m M erchantm an? Est<br />
•: ’19.2m Merrydown Wine<br />
.-.:11.1m Metal Bulletin . • v<br />
; :21.0m M etsec - : - •<br />
. 13.2m;Mlcrelec ; .:r-<br />
•:11.1m Mlcrovitec •<br />
; 0,800.000 Midland Scot-Res<br />
,'-1 5 .lm Mill ward Brown<br />
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; : i : Company<br />
Prica Ch'oe Gross Div<br />
•la s t ’ on drv. - .Yld : .<br />
Friday wwk pence. .X ' . P/g<br />
; >-75.8m Misys i * • • 402 . /; . : ;5.1 . ,1.3 27.3.<br />
7.390.000 Molinare Visions 27 . - 1 " . .. .....5 7 .4<br />
- • 20,8m M onksr4 Crane . -• 115*'••:-. 4.4 3.8 14.9<br />
• 8,984.000 M oris Ashby -.1 1 0 . V. - 5 : 4.9 4.5 14,0<br />
' 41.5m Mowat , 47 . +1 25.4<br />
, " ' 10.1m. Musterlin , ' 150 - 8 •; 5.3 3.5-125 •<br />
. . . 25.4m New England Props 25'2- ' -'2 0.4 i . 8 ’i9 .6 .<br />
• 300,000 r. Do 10% > ■ £100: -‘ .• -1000 10.0 ,<br />
'45.1m Norfolk House • . 188 . . ; ,4.5 2.4 10.6<br />
2.633.000 Norbeln ? 38 - 2 - - 0.9 2.4 . .<br />
37.9m Nth See & Gen . 43 - • ’ 1.3 3.0 32.6<br />
7.421.000 Northumbrien Fine 81 ‘ ’-';2.7 3.3 11.9 ’<br />
18.5m OIS : 96 • +20 . . .<br />
•2,100,000 Optometries 21 -1 : . • . ; .<br />
,7.012.000 Orchid Tech • 135<br />
■ 15.1m O sborne'& Littie ' 215. -.<br />
•7,633,000 PCT • • , 172 ^ ..■•<br />
10.9m PML 25 — 1 ;<br />
.4,771,000 Pecer Systeme • ' 9 9 . , +2<br />
111.8m Perkwey - 257 -6<br />
.3,939,000 Pathfinders' • 16«2 -1<br />
3,568,000‘Pevion ' ' 5 ’* -+l?j<br />
. ,19.7m Pegasue ; 367<br />
•■ 03.4m Pape Group .. ‘355<br />
: 2,700,000 Perfcom 38<br />
. ; 03.6m Perkins Foods 93<br />
- 10.4m Parsonel Com puter 208<br />
135m Peters (Michael) ■ .100<br />
1.101.000 Petrogen : - ' - S'a<br />
27.4m'PlcadfIly Radio - - 343 .<br />
*• : 3 8 3 m Plct Pet - ' , 104 - r ; .<br />
‘ 5590.000 Plasm ec ' . 115 -3 -<br />
5.177.000 Platon •• • '• 78 • -1 2 '<br />
26.0m Plum Hldgs . 200 •<br />
— - Porth Gp . , ' " . 1 0 8':<br />
5.015.000 Prism Leisure . . 128 •. - 6 .<br />
- - 35,5m Psion • .::- 178 # - 2 •<br />
22,9m Property Trust .' 3 '' '+ V ;<br />
'24,7m‘. Prospective , , 63 , # - 2 '<br />
.. • -17.5m Quarto - :• > 185 ? r +2<br />
' 20.0m Quillgottl '.'.69 : • : - 3<br />
'6 7 0 8 ,0 0 0 'R '4 V Info 75 ' '<br />
• - ' 4B.5m RKF-.‘ •: -126’<br />
. .•10.9m Radio City W ' . 497 +20<br />
: 19.9m Radio Clyde - ' 3 1 6 : ; -4 •<br />
‘ 37.3m Radius ‘ . 138 • - 3 |<br />
5.053.000 Ramco Oil • 3 0 :'. + 3 :<br />
7,972,000-Ram us, ' ; -180.' •<br />
; 156i1m Randsworth - • 272 • • + 4 '-<br />
12.4m Rathbone,Bros •'193<br />
3.430.000 Real Time Control .4 9 - .• •‘-3<br />
. 11.8m. Regina Health ; • 53 - - 2 :<br />
.‘ 11.2m Reliance S ec ,:1 0 9 ''<br />
3.632.000 Reliant Gp -. . ' .41<br />
- l6.Bm Rlva • • - 140 - • ’.:'<br />
2i.0m -R esoft Hotels - 21 ' v , ...<br />
. '• : 23.9m Rockwood ' 92 +1 .<br />
4.371.000 Rolfe 4 Nolan • l 1 68.- ;<br />
.' •-1 6 .6 m -R o sk el-.• . ,! 126 - • -1<br />
6.650.000 Rural Planning ',103 ;. r + 4 -'<br />
: -23.001 SAC . ■ '• '112 ’ -7<br />
9.638.000 SEP Indl • I 29? • -V<br />
2.750.000 SPS Consuttancy 55 -6<br />
3.300.000 Sandell’ -•• , -1 3 2 ; •<br />
-8,517,000 Sanders Sidney' 1 8 3 '. - 2 '<br />
, 19.7m Sanderson Elect. -235 . +15.,<br />
• 70.2m Savage ' 187 # - 3<br />
'. 70.9m Scot Heritable 179 " * - 2<br />
.- 10.8frt Sec Archives • • 173 : .- + 6 ’'<br />
: 305m Select'App: ’ ' 142 . . ' - 9 ' '<br />
: :40.5m Serif Cowells ” ‘ .166 . ' ' ' -1 0 '<br />
. 5.7 ■ 3.3 20.5<br />
- 1 J e 8.8 8.9<br />
4!o 1.6 17.0'<br />
; 0.4 2.4 14.9.<br />
*115 ! 3/115.6<br />
6.7 1.9 15.8-<br />
.." .v e<br />
2.7 2 5 19.7<br />
4.8 2.315.7<br />
.... 5.2 ; .55;.-75<br />
"4*3'i -.1 .*3*48^0<br />
: 5.8 45:11*0<br />
•6.7 35*145<br />
: -. :. 10,2-<br />
;; 6.0 4.8 10,0 '<br />
‘ ,1,6: 0.9,17.0<br />
■Jl’3 2.1 • 55<br />
1 5.5- 3.0 17.5<br />
2.7 3.9'12.3'<br />
:'4‘5- 3*6 13!8.<br />
•8.0 1.6 19.7:<br />
7.7 2.4.195<br />
3 JS- 2.5 10.9<br />
V. . '.•.• ,<br />
.10.0 5.613.5<br />
.; 4 .0 .• ,1.5 ..•<br />
; 6.7 3 5 141<br />
2.7 5.5 13.4<br />
■0 .7 :’ 1.3,20.9.<br />
6.3 5.8 10.1 .<br />
0.7 f. .1:7 33.9<br />
2.7. 1.9 ;;<br />
' 0.3 n 1.4 15.4<br />
1.0 1.1 t4 .9 1<br />
6.1 3 .6 1 3 5 '<br />
; 5.4 : 4.3 13.0<br />
" 2.9 ..’2.6 [15,4<br />
' 5,3-- 4.7 13.6,<br />
!' 1.0b 3.4; 9,6<br />
. . e , . 11.7<br />
• S.9; 4.5 13.1<br />
: 6.4 4.6 17.0<br />
4.01.7 17.3<br />
-4.7 2.5 13.9<br />
8.0 ’4.5 15.1 :<br />
: 5.3 • 3.117.2<br />
3.6: 2.5 15.4 ,<br />
‘.'5 .3 ; ,35-'15.4 :<br />
INVESTMENT TRUSTS<br />
■ Capiialiratiori•••:.•'<br />
■ Company.<br />
. Pnce .Chge Gross 'Div: .<br />
-. last on ' div c..YIdf. .<br />
Friday week: pence .: %: - P/E<br />
‘488.0m Alliance<br />
■ -109.0m Amer Trust •<br />
f. 286.1m Ang 4 O 'seas «... .<br />
i34.7m Bankers ' . . '<br />
-299.5m Br A ssets . .<br />
_ 59.8m Br-Empire S ec .<br />
: ;365.6m Br Inv ‘<br />
. 87.0mBrunnEir.<br />
. ; 62.0m CDFC Tst.<br />
- ; — Do 6H% Ln . v<br />
• ,143.6m Conti 4 Ind • :<br />
• 42.9m Darby Inc ' '<br />
. 23.5m DoiCap-:,-;<br />
179.3m Drayton Cons ‘v<br />
, 110.6m-Draylon Far East<br />
54.6m Dundee. Lori ,<br />
510.8m<br />
• > 87.7m<br />
- 6i:tm ,<br />
— 96.6m<br />
•230.0m<br />
970-' # + 2 ‘ 41.3: 4,3 73.1<br />
- 13234 • + 1 ,2 . 5 5 ','3 .9 33.9<br />
250’2 ^ - 2 ' 3 5 ^ 2 5 56.8<br />
87<br />
. 7 8 :'<br />
' V 45 ' ■<br />
5B6<br />
136:<br />
+ '2<br />
+ 'j<br />
21- 3.1 42.0<br />
‘4.1 • 5.3 26.1<br />
• . . •••..-0.9- 2.0<br />
■ -1 ;r 20.3, 4.5'31.S<br />
-4.1V 3.0 41.7<br />
: 62 -- -1 . 0.9. -1.5 35.6'<br />
. £85'^,yI;.-. . 650 7.6. '<br />
846. • ... 66.7 7.9 15.9.<br />
!<br />
'•• 44.7m<br />
’,176.4m<br />
. 88.2m<br />
9,562,000<br />
'143.1m<br />
BB.Om<br />
.,5 7 .6 m<br />
. 56.0m<br />
1 . ■ 3525m<br />
29.7m<br />
• . '1B9.7m<br />
•292.6m<br />
239.1m<br />
. /69.8m<br />
• 111.6m<br />
’691.0m'<br />
Edinburgh.<br />
■Electric-Gen. >'■<br />
English Int -<br />
English S c o t '.<br />
Ensign •••:;<br />
F -4.C Eurotnjst<br />
F .4 C Pacific<br />
F.4C.Sm aller .<br />
First Charlotte'-<br />
First Scot Amer .<br />
Flemlng'American.<br />
Fleming Claver .<br />
Fleming Enterprise'<br />
Fleming Far East .<br />
Fleming Fledgling<br />
Fleming Japan ■<br />
Fleming Mercantile<br />
Fleming O verseas'<br />
Fleming Tech - .<br />
Fleming' Untversal<br />
For Coi:'•97<br />
.296<br />
;121 •:<br />
' '..02<<br />
’• • 279 ’<br />
• 166 ■<br />
- 7 6'j<br />
. 1234<br />
452<br />
130<br />
288<br />
140--<br />
233<br />
237<br />
• 247 ,<br />
202’j<br />
,180 •<br />
.177<br />
:171<br />
131*2<br />
: + i "<br />
+ 2<br />
:,:.-2 '. 15.8 ” 9.1-.14.6<br />
.17.6 3.4’’4 i ><br />
2.8- .0.7<br />
+ 1 . 11.7 3.6 36.0<br />
7 5 b 4 0 43.9<br />
-1 ,. 2.5 ' 2.6 54;8<br />
+ 3 6.6 b 2.2 62.7<br />
, +1*. • 3.3 2.7 59.6<br />
• : .1 .6 2.0 59.0<br />
: Capitaliialfon:<br />
. E. 7 . Company.:<br />
..Price Ch*g«- Gross Oiv :•'<br />
last-. ; on ...div ; . Yld • ' .<br />
Friday.-wwlc, pwee; P/E'<br />
•', 78.0m Law D ebenture - 344<br />
, 51.3m Lon Amar Ventures 56<br />
•181.3m Lon Merchant S ec 112<br />
+ 8 ‘. ■••2.7 .<br />
. .; -1.6<br />
i, :1.6.<br />
.. 0.1<br />
1 - 2 22.4<br />
+2'a • 1.6.<br />
r 2 ” •<br />
-2 '<br />
: -1<br />
9.7<br />
3.2<br />
1.2<br />
3.5-<br />
: ... 0.9<br />
• -1'*" :e.3<br />
• + 2 V -4.3<br />
+2 2.0<br />
■ +2'7ze<br />
• +1'2 . 3.0<br />
• '■ '2<br />
. • - 2 .<br />
,,.-1 .<br />
; +1 '<br />
1 +2*2 ,<br />
v- '+3 .'"<br />
= +3<br />
a +7 ,<br />
1.0 . .<br />
1:0<br />
2 .t 59.0<br />
0.8 ,..•-<br />
5!0 26.5<br />
>1.2<br />
.. 3.4 35.3<br />
■ 2.3 74.5<br />
0.5 •<br />
.1.5 64.4<br />
0.4 33.7<br />
3.1 42.1<br />
2.4 6 8 5<br />
1.1 .<br />
1.6 79.9<br />
2.3 57.9<br />
; 104.1m GT Japan . .,334<br />
• 19.9m G eneral,Cons Cap 110 '<br />
. 43.4m : .Oo Inc 120: .<br />
877.6m Globe (aa) ': 165 ‘<br />
• 115.0m Govett Atlantlc 142<br />
339.6m Govett Oriental' 378 ?<br />
250.3m Govett-Stralegy . ' 255'. •<br />
•;38.3m Greenfrlar 2 8 5 -<br />
? ^O.lm Gre3ham House • '475 -<br />
:15B.2m Hambros ; r; S i296-.:- ; -+ i ,"• '7 .3 : 2 .5 ‘52.1'-<br />
• •: 53.9m <strong>Independent</strong> Inv Co !5B ' - + ’< •' :0.3 ; 0.5<br />
. 24B.6m Iny.'Cap ; • V 402 • ■ - 1 - 20.7 5,1 26.7<br />
il4 ;2 m Kleinwori C harter>’.141-: -v -.'4 ••• 4.3 j 3.0 38^0<br />
116.7m Kleinwort O ’se a s 145Y . • + 4 '- •-; 3 ,6 2 .5 ,5 1 .4<br />
, , 23.3m Klejnwort SmallerTj:.177r,-';« ^ . , ;- 4 ,9 . Z B 4 7 5<br />
10.3b<br />
6.2<br />
4.0b.<br />
1.9<br />
5.7<br />
3.9<br />
8.7<br />
& 34,6<br />
42.4;<br />
6*1.0<br />
78.1<br />
52.4<br />
. •177.7m'Merchants' . 1:<br />
,1.597.4m Merrill Lynch<br />
r .197.8fh Monks'Inv Tst :<br />
• :170,3m Murray Income<br />
•242.1m Murray Inti<br />
. ...106.0m Murray Small<br />
1.' 68.3m Murray Venture<br />
• 425m Nwthrog Inc 83 ••<br />
• 66.8m New Tokyo .<br />
10.9m Nth Sea A ssets :<br />
^ 142.5m Nthn Amer<br />
.... . 76.7m O ’se a s inv Tst<br />
. 25.2m Pacific Assets<br />
• - 25.Bm Panslda Gp<br />
. .7,540.000. Personal A ssets •<br />
187.2m<br />
: 22,3m'<br />
-1,475.7m<br />
•. 72.3m<br />
; • 99.8m<br />
r' 368.5m<br />
: 230.3m<br />
: 327.3m<br />
V 14.4m.<br />
•- 436.4m<br />
1647m<br />
190.5m<br />
-•:.•' 25.3m<br />
. ':-S4.6m<br />
83.1m.<br />
: 45.5m<br />
• 37.5m<br />
.-1673m<br />
51.9m<br />
• 149.6m<br />
27.2m<br />
257.4m<br />
135.1m<br />
: 243.6m<br />
• ;. 12.9m<br />
107.6m'.<br />
22.8m-<br />
49^4'm'<br />
r 12.9m<br />
■ .22.8m<br />
173?4<br />
£16V<br />
•255 •<br />
. 206<br />
206<br />
191 .<br />
328<br />
•108 ;<br />
. 152’<br />
- 26 '<br />
425 :<br />
’ 205 ’<br />
•210<br />
.60<br />
• 50'a<br />
1. 113'2<br />
74<br />
“ 289 .<br />
281<br />
-£17’a.<br />
St Andrew Inv Tst' 210'2.<br />
Schroder Global 277<br />
Scottish'. •:.<br />
Scot American<br />
■Scot Eastern •<br />
Scot Merc ‘A*<br />
Scot Mtge •< ••<br />
Second Alliance<br />
Secs Tst of Scotlridl19<br />
Selcective Asset - • 8712<br />
Smaller Cps I3 9 t.<br />
Sphere Inv • • 70<br />
Steel B urrill;. . 230 /<br />
7T?-Australia :•' :-'122 !'<br />
TR'Clty Of.Lon pfd 87»2-<br />
• +1 - 13.6 4.0 2B .2:<br />
• +1 • • 0.6- 1.1 98.2<br />
•..+9 --^O ,j3.6;-1B.8<br />
• -1 U .: ,8.0 - 5.i'2 5 .4<br />
RIT Cbp Prtnrs<br />
River 4:M erc<br />
Robeco<br />
Rolirico V "1 ■<br />
Rorento • , '<br />
• -2 »2<br />
: +1- ■<br />
• -1 .,<br />
• -7 r<br />
+ 1 *2<br />
+ 4-;'<br />
+ >2 '<br />
• +4 ,<br />
-10 \<br />
+ l . 'r<br />
v-'Vr<br />
-1<br />
-+ i<br />
+3<br />
; 4.4 1.7.78.0<br />
.10.8 5.2.28.6<br />
9.3 4.5 25.5<br />
'2.8 -1.5 86.4<br />
,6 .6 . 2.6 51.5<br />
7.7 -7.1 18.2<br />
0.3 e 0.2. . .<br />
8.3 "2.b'6i*6<br />
, 2.5 1 5 - - : .•<br />
1.1- .0.5<br />
:3.0 5.0 13.4 ‘<br />
. 1:3 2.6 44.7','<br />
1.2 ,.l 'l .r . . :<br />
•-145<br />
.1 0 3<br />
155<br />
90<br />
• 1 2 1 *<br />
858<br />
• + ' 2 -<br />
• +V-<br />
• +1'2<br />
• +1-<br />
-1<br />
:.+ 1 ’<br />
. •' +4 .'<br />
. i+ ' j :<br />
: ’ '+V *'<br />
..••+3".<br />
• +7<br />
6.7 :<br />
• 6.1<br />
. 4.3 •'<br />
.3.4 •<br />
• 4.0 •<br />
6 .1 : •<br />
•3.2b<br />
32.0<br />
5.9b<br />
0.7 '<br />
•3 .0<br />
2.8<br />
13.3<br />
3.2 39,6<br />
2.2 55.2.<br />
3.0 45.7<br />
3.3 36.7<br />
2.6 49.2<br />
6.8-19.9:<br />
2.6 48.6<br />
3.7 36.6<br />
5.0 31.9 .<br />
0.8 57.6:,<br />
2 5 93.9 -•<br />
4,a 56.0<br />
5.619.7<br />
TR. Pacific<br />
TR'Property , . '<br />
TR Tech'Inv.<br />
TR-^Trustees - .<br />
•Temple Bar •.<br />
Throgmorton<br />
Throg Dual "<br />
Tribune! . ..<br />
TriplBvest Inc .’” •<br />
USDC: Investment-<br />
Value Inc T st'<br />
Viking R esources.’<br />
. ••129.2mlWestpbol . V ••<br />
>346.2m,Whitbread Inv *<br />
. ,: 452.6m .^itanj-.t .<br />
7712<br />
57^4<br />
•: 75<br />
. .144*2<br />
236<br />
435 •<br />
370<br />
210<br />
•\:95; •.<br />
i35<br />
• 64 ’ •;<br />
,.5 7 ...<br />
f 131 -<br />
552. r<br />
:.'132’2 .<br />
+ 2 ., 4.7b 3,9 39.6 -<br />
+'2 ;. . 4.1 ■,-4.7:32,9<br />
+ 2 V .0,3 - 0,4 22.1<br />
-'2 1.2. '2.T 55.5 .<br />
.1.9 .2.5; . . -<br />
3.3 -2.3,79.4<br />
.11.3 4.6 24.8 '<br />
- 6 17.7 . 4.1 :><br />
+10 ^-V.‘ ... .: .,.••'<br />
•5.3 2.5 43.5<br />
; 23.5 2 4 7 5.4<br />
+2<br />
+1<br />
,+ 1<br />
• +1<br />
. +1<br />
-1<br />
. .4.7:: 3.5 34.2 =<br />
- 2.1-;' 3.3 35.2 •<br />
2.7 . 4.7 24.9.,<br />
'■ 2.4 - ;1.8'44.4<br />
’ 12.6 2.3 5B .6'<br />
. : ;3 7 - ."2.8-46.B,.<br />
Capitalizalion • ’<br />
• •• - • E : 1' .Company.:<br />
Price Ch'ge<br />
last on<br />
: . Friday week<br />
Gross'-<br />
div •<br />
pence '<br />
.Div<br />
Yld i '<br />
% , ' p/e<br />
H .3m Savartiald-RMve ‘ ' 119 : -1 3.7 3.1 12.8<br />
•14.7m Sherp 4" Law . ! 85 '-.,:;+ 2 4.2 4.9 22.4<br />
’ 4,242,000 Sheldon Jones 82 V 6.2 7.6 13.4<br />
2,400,000 Shelton (Martin): • ‘ •<br />
. 0,210.000 Sheriff HldflS . s •<br />
. 40 / 2.7 5.5 "9.9<br />
150 . 7.0 4:4 12.7 .<br />
• .0,181,000 Sherwood Comp >,120 : -+1 6.0 ■5.0 5.4<br />
58.7m Sherwood Group 365 r - 7 7.3 2.0 .9.8 ^<br />
: '5,513,000 Shorco : '225 • -17- 6.0: 2.7 12,4<br />
•. 51.1m Sims Food 239 .’ 9.9 4.2 14.7<br />
. 5,900,000 Soundtracks 59 . - ■- 2 ' . 2.9 5.0 10.9<br />
108.0m Sthn Bus ' 471 '• ’ -1 8.0 1.7 11.9<br />
5,391,000 SW .Resources . . 11'a ; + 'j • 13.9'<br />
v 43.5m Spendex • 415 * 5.7': 1.4 16.9<br />
. 8,604,000 Spedeleyas -59 •. +1 1.3 22 14.2<br />
' '5,709.000 Spectrum . •33"; - -1 ' .-, •. 25.6<br />
9,338.000 Spice •. • 60_. r - 3 3.8 6 ^ -<br />
• ' 10.4 m S pie sh 61 • +1 3 . 6 ' 5.9 10.0<br />
; 4,641,000 Stelnless Metal ' ,01 +3 1 2.7 3.3<br />
, 2& im Stenco Exhlb 30 • -1 0.4 1.1 20.7-<br />
376.9m Stenhope Props 227 ;-*-6 ■ . 0.1 '21.0<br />
26.Bm Sterling.Pub * 136 ,; * 4.4 •" .3.2 102<br />
- ' : 10.5m Sunlelgh B e rt m<br />
. -11.1m SunsaT& Vine . : • . P6 • • - 22 2.6 10.1<br />
240<br />
222m Su<strong>the</strong>riehd 01 ; -1 22 ‘ 2.7 32.0 '<br />
-1 0 .2 m .S y n e p se Comp<br />
; 5,220,000TDS Circuits'*<br />
290<br />
• 58<br />
•• + 1 -<br />
* -1<br />
4.5 - 1.6 13.6<br />
• , 22£m TMD A dvert. ' 252 4.0 1.6 19.2<br />
. 32.7m .TSB Chen Islends.- .2 2 3 - .'+25 6.1 x 2.7 11.2 ;<br />
• 131.2m TV*am • 201 • +1 6.7 . 3.3 13.3 '<br />
• . 4,427i000 Telecomputing -,<br />
• 3,800,000 Telford Gp<br />
93 : -5 0.9 . .1.0 ■ ’<br />
12 r •' , . " • ' - ■ "<br />
; 11,5m Thornton GW 177 -3 • 5.7 3.2 13.4;<br />
9,810.000 Thorpec ' • i 45 -1 : *1.6 3.6.<br />
• 7,920,000 Tinsley,(Eliza) ....... 110 2 ,-- 6.1 •5.5 11,6<br />
.7,451,000 Tilon- 77 3.0 3.9 •<br />
7,451,000 Tore* Hire -. 77 • - .; i 3.0 3.9<br />
• ‘5,300,000 Total Systems 53 1.0e 1.9 9.9<br />
, -7.762,000 Transrap Hldgs - -71 •. • 2.0 2.B 16.0<br />
33.5m Tranwood ; 3 4 'a . : -1 - 4.0 11.6 10.B<br />
B3^m Trencherwood ’333 . • +10 6.8 1 2.0 -9.0<br />
11.1m Trevlan H ldgs-. 121 . +14 4.0b 3.3 11.6<br />
29,7m Trillon-• 51 . -r2 « • "• 7 ‘<br />
. 10.2m Tubular Exhib ; 2 2 'j ■ : 0*4- 1.6 12.7<br />
• • 3;466,000 Tudor • 140 + 2 0 ’' 8.0 5.7 8.5<br />
, •7,745,000 UCL Group 85•.- •“ '-3- •• •5.3 • 6.2 7.1.<br />
2,611,000 UHS Inti •.-' -16^' ' -1 . ’ ;’.i<br />
'. 30.9m UTC Group •<br />
1105m Utd Frlendy .<br />
203 • -2 ; 13*3 6.5 6.8<br />
708 35.5 5.0 .<br />
• -7,961;000 Usher (Frank)<br />
• : 14.6m Venture Plant -<br />
115 . - l ! : ' B.O 7.0 6.9 •<br />
115 - -3 • 4.3 : 3.7 13.9.<br />
0,566,000 VkJeo Tape Rec 124 • - 3 • . 3.3. 2.7 13.8..<br />
• • 22.0m Vlstec . . . 23 . -2 ' '•<br />
5,752,000 WSP HIdgs: . " '<br />
. - ; 10.4m Wardell Roberts<br />
89 ' • / • ■ 2.8 , •3*1‘13.5<br />
65 ••■•'" *-3''<br />
' 6,824,000 Walpac 26 0 7 . 2 7 10.8 •<br />
' 6,038.000 W entworth- -48 ' . - 2 . .. : 2.5a 5.2 12.8<br />
■5,320,000 iWhlnney M ackay' '<br />
; 9.417,000 William (Rex) Hldos<br />
6,395,000 Wood John D & Cc<br />
100 , ‘ . - 2 ' • • 5 .7 : 5 7 12.3<br />
$8. . —1 * 0.7 •1.8 34.2<br />
i 63 5.3. 6.4 6.6<br />
. I1.3m-Wld of Lea<strong>the</strong>r - . 140; Mr7. - . : ,6.0 4.3.-6.3<br />
18.1m Wyevale • 302 ' • -3 ' • 6.0 2.0 :19.0 ;<br />
14.4m Wyko ' 82 -• ' :-1\ 3.9 • 4.8 13.3<br />
4,773,000 Yelverton . ' 41 ' , r - 1 . 0.7 ' 1.7<br />
-42.6m York T st Gp ‘ 48 v +2 3.4 -• 7.1 5.2<br />
. 21.9m Young Group , .<br />
31.4m Zurich Group<br />
235 ' 4.3 :1.8 11.7<br />
: 3 2 . • 2.7 ‘ 8.4<br />
• Ex. dividend a E x all b Forecast dividend e Interim<br />
payment-passed f Price at;suspensl0 n gDividendand<br />
yield ekclude;a special payment k Pre-merger ligures n .<br />
Forecast earnings o Ex o<strong>the</strong>r!r Ex rights s Ex scrip or •<br />
share split t Tax-free . . No’significant data.<br />
THIRD MARKET<br />
‘ Capitalization ..••• v '^.<br />
, £ .:•■ .Company , .<br />
. Price<br />
last<br />
;. Friday<br />
.Ch'ge<br />
. on •<br />
•week<br />
Gross<br />
.div<br />
pence •'<br />
Oiv<br />
Yld<br />
; P/E<br />
• 2.271,000 ASB Barnett ; . -7 9<br />
2,288,000 Amercoeur • ' -' 12 -• - 2 ’<br />
2.038,000 Andaman :Res -70 , - 1 . : ) •<br />
1.544,000 Ass Farmers : . 76.<br />
23.9m Beckenham 113 '■- 2 3,3 2.9 14.6<br />
. 6,810,000 Broadcast 192 +1 - 20.7<br />
•4,180,000’Casperi Oil ’<br />
•• 1,344,000 Chelsea:Art •> •'<br />
• 18*2<br />
70 . - ’5 ,'.:tO 1;4 8.3'<br />
. 2,571,000 Chemex Inti ;• 48 - . 1<br />
2,208,000 Crown Eye \ .130 , 15.9<br />
4,190.000 Eglihgton<br />
•;. - 13.2m Far E Res . .<br />
65 -3 36.1<br />
.5 6 +1<br />
-2.356.000 HlfcJare , 85 . +2 14.2<br />
16.0m Honorbilt. 27 . +4 ; 13.8<br />
' 2,159,000<br />
'1.945,000<br />
4.356.000<br />
- • 51.3m<br />
4.372.000<br />
40.9m<br />
0.115.0m<br />
’ 1,043,000<br />
.2,519,000<br />
: 7,798,000,<br />
7.089.000<br />
. 41.4m<br />
Inti Comms<br />
& < PE)<br />
Leading U r<br />
lynx Group .<br />
. Medlrace '<br />
Norton Gp<br />
Pennine Optical ‘<br />
Rentamlnster •<br />
Royal Sovereign<br />
Seacon • ■• '<br />
Takarer<br />
^4,800,000 U PLr- •’<br />
-. 6,977,000" Unit; Group .:<br />
-\ 13. :<br />
43.-<br />
. 98<br />
• 89 :<br />
;17'•'••<br />
193 *<br />
10*2<br />
:*;35•'<br />
•02 .<br />
—185,:<br />
123 .<br />
-475-<br />
110<br />
: 135<br />
.-5'<br />
-1 ,<br />
-1*<br />
» -5<br />
+5<br />
2.0 4.7,16.3<br />
20,9 :<br />
2.7 3.0 15.0<br />
•• I r '6 . 2<br />
:..V 7.1<br />
• 2 .7 .; 4.4<br />
r 7.3.- 3.9 .11.1<br />
3.3 '2 .7 7.8<br />
• 1.3 0.3 41.9<br />
3.2 2.9 14.7<br />
6.7 . 5.0. 7,7<br />
GOLD<br />
B U LLIO N :<br />
Open: S389.25-3B9.75 Close: $387.00-387.50<br />
High: $369.25-389.75 Low: $385.50-366.00.<br />
C O IN S : . ■; P e r c o i n (E x V A T)<br />
Britannia:$39B.00-)03.00(£234.00-237.00)<br />
Krugerrand: $386.00-369.00 (£227.00-229.00) ; v<br />
................ " 1 -2 3 7 .0 0 )':-<br />
-----0 (E234.00-237.0D)<br />
New Sovereigns: $91.00-92:00 (£53.50-54.25)': ’:<br />
Mapleleal (/1oz): $398.00-403.00 (£234.00-<br />
American Eagles: $398.00-403,00 (£234.00<br />
New Sovereigns: $91.00-92:00 (£53.50-54.!-.<br />
Old Sovereigns: $91.00-92.00 (£53.50-54.25<br />
Platinum: $551.25 (£325.05)<br />
Palladium: $179115 (£105.65<br />
i Sliver: $5.85-5.87 (£3.440-3.455)<br />
House of Lords Law Report April 17 1989<br />
Revenue loses ‘preposterous’ company tax case<br />
€ollard (Inspector of Taxes) v<br />
Mining and Industrial liold-<br />
’ ingsLtd<br />
. Before Lord Bridge of Harwich;<br />
Lord Brandon of Oakbrook,<br />
Lord Oliver of Aylmertbn, Lord<br />
Jauncey ' of Tullichettle and<br />
.. Lord Lowry ’■ ■ .. ,.. ■ ",<br />
[Speeches April 13]<br />
Parliament in drafting .<strong>the</strong> pror<br />
visions: for. <strong>the</strong> interaction of<br />
consideration of <strong>the</strong> interrela<br />
tion of some very ; complex<br />
statutory provisions. v ::: >■<br />
i It was agreed that <strong>the</strong> statu- ’<br />
tory proyjsions';, enabled <strong>the</strong><br />
before Mr Justice Walton-<strong>the</strong> quite <strong>the</strong> opposite conclusion to<br />
: Grown had argued that <strong>the</strong> word that.: contended for by <strong>the</strong>'<br />
“may” in section I00(6)(b) Crown.<br />
meant.“shall”. That coritention ; ' They ; pointed, Mr Park<br />
had been -rejected and <strong>the</strong> submitted, strongly to <strong>the</strong><br />
million during that period.1<br />
However, it had not! allocated'<br />
<strong>the</strong> SCT to <strong>the</strong> cofporation ta x :<br />
attributed to its items of income ;<br />
pursuant, to <strong>the</strong> provisions of ,<br />
section 100(6) of <strong>the</strong> Finance laxpayer company’s' ACT to be Crown ‘ had ' exprcssly aban- conclusion that in" making <strong>the</strong><br />
Act 1972. . ! set off at least to some extent, doned it before <strong>the</strong> Court of necessary tax computations, <strong>the</strong><br />
. .It claimed that in computing against itscorporation tax liabil- Appeal and <strong>the</strong> House. deduction o f DTR was intended<br />
its corporation tax liability, . ity. The question, posed.was, <strong>the</strong> ;The Crown’s c a s e n o w w a s to precede<strong>the</strong> set-off of ACT.,<br />
notwithstanding <strong>the</strong> provisions. way. in which that should:be.' th a t:reading section 100 as a ! The- Court of Abneai had<br />
of sections 501 and 505 o f <strong>the</strong>: done. :. •' , ' .: r whole, <strong>the</strong>re could :be discerned rejected that argument in setting<br />
Income_and Corporation Taxes The taxpayer, com pany’s a necessary!implication o fa pro - " • - ®<br />
Court of Appeal<br />
right to appear<br />
out- its conclusion !(see. [1988J :<br />
double taxation relief :(DTR) ! A ct'1970 and-section 85(1) of: /contention that fin calcualtirig fata allocation arid freduction; SJC 15 24) But <strong>the</strong>re: were<br />
and' advance: corporation tax <strong>the</strong> Finance Act 1972, credit was <strong>the</strong> amount available for set-ofT anrlounting, in effect^ to an parts<br />
(ACT)'intended that a company first to be given for DTR and ' <strong>the</strong>re should first: be deducted expressenactment to that effect.<br />
•in Computing <strong>the</strong> amount-of its;, ACT was <strong>the</strong>n to be set against : fromnhe control.dividends and ; Alternatively,' it : was-.said,<br />
corporation tax liability could its remaining corporation tax’, non-control:dividends <strong>the</strong>!DTR section 100(6) was clearly<br />
make'deduction for DTR before: liability. ; attributable to.'<strong>the</strong>m result'ed iri framed on;<strong>the</strong>''ahuthpti6n: There was no justification for -<br />
imposing in . <strong>the</strong> absence of<br />
Printout admissible as ietidence<br />
. compelling :stafutory words an<br />
additional tax burden on a<br />
piirported- to replace <strong>the</strong> Iim ita-: receipts were invariably issued ;:SP failed to conform with <strong>the</strong> It had to be, right that in<br />
tion provisions <strong>the</strong>reunder, it instead of b ills'o f ladirig by section l(6)(b) requirements. / enacting section . I (6)(b); <strong>the</strong> . ... ......<br />
' was-.nipt invalidated by* <strong>the</strong> English cross-Charine 1 op- ; Thepurpose of<strong>the</strong>subsection -^g^lature: - .did not intend :to ,. company sin^ply because it had<br />
provisions of <strong>the</strong> Act- : - ..erators. was to confer on a voiiintai^ ^pyGn^de;thp-agreeiTierit;.of;<strong>the</strong>: niade. distributions on w hichit<br />
The limitation , of Iiabiiitv . ! th e narties’ contmrt Pv. contractual tie a statutoiV bind- . Pa«ies whren u<strong>the</strong> parties to d had paid tax in advance.<br />
; provision' in <strong>the</strong> rules referred idericed by a* non-nego’tiable ; Inf t th" rf6r to ^nco:I:i>or^te^he, rule? was^conlended for by<br />
only .to . th e;, misconduct- or receipt :note, purported to re- ^^Vshipowners, if <strong>the</strong>y, were; jn *heircontrI?t •--■.'••: <strong>the</strong>? Crown was that because it<br />
recklessness bf <strong>the</strong> earner him- place <strong>the</strong> limitation provisions ? ?tr?n? enough bargaining pos-: „ * rtjHe i v ’ riilp S ' .1, . had;, m ^ e .a; distribution and<br />
self.or to hjs .‘‘alter ego” and did : under article IV, rule 5(e) of <strong>the</strong> : Hnoiip.Vitliv ’r . . 1pc;co* paid that; sum in advance^ <strong>the</strong><br />
not include <strong>the</strong> reckless acts or Hague-Visby Rules. The plain- H 0J rules i>y issuing a<br />
omissions of , <strong>the</strong> servants or tiffs contended'that <strong>the</strong> defen- ' [*otlc? to shippers thatTio billsof<br />
agents of <strong>the</strong> carrier. dants could,- not limit <strong>the</strong>ir !adlng 'v ?u,tl be issued by <strong>the</strong>m<br />
Mr Justice Steyn so held in . liability as <strong>the</strong> rules had statu.-.- T h ?s’eVdori;l(6)(^) words^^^“as; ! ‘'act or oriiissiori'of <strong>the</strong> carrier rnTrh,cinnSiho| Unrea.SOnab'e i3<br />
<strong>the</strong> Commercial Court of <strong>the</strong> tory force m relauon to <strong>the</strong> ,-f ^ kjii done with inlent tb ran«r-Ham. ' conclusion; that most; compul.<br />
v Queen’s Bench Division in a- .contract. . ; , ..<br />
reserved judgment .when allow- ; Section<br />
..................................... - e taxpayer .cbrnpany1 Isufiered<br />
tiffs cbntended' th a t <strong>the</strong> ^efen- " 0110? *” ^ 1^ ^ 1^ 11^3*11” *5'*150^ : - ■ ^ ^ - additional corporation tax to <strong>the</strong><br />
uiis Lonienuep inai. xne aeien-, H.n- , . |ri h„ . vis.nnc The . -<br />
mg: a ! claim , ’.by V<strong>the</strong>1 plaintiff<br />
freight hauliers. Browner Inter-,<br />
national Transport Ltd, against<br />
<strong>the</strong> defendants, ' Monarch SS-<br />
Company Ltd, owners of <strong>the</strong><br />
i 'J - !.'.rv;:'<br />
^isions.^The received view that . tune of £254.137<br />
<strong>the</strong> word/carrier-.^in:<strong>the</strong> p h r a s e •'.■<br />
___________ . xw/ _ ‘‘act or-bmissipri'vof <strong>the</strong> carrier<br />
if^^ <strong>the</strong> ’r ^ S p t l w ^ a - b i i i , :b f .done ^ ith iijte rirtb ^ u se ^ sive statutbrv'^rovision wbiild<br />
• lading” were not included in <strong>the</strong>; ?ee> ;or, -recklessly/, arid with<br />
l(6)(b) of <strong>the</strong> 1971 receipt. Section’ l(6)(b) con- 'knowledge^^that^damage would<br />
idenced as a; contract for .<strong>the</strong><br />
carriage of goods at sea, ex-<br />
Act prbvided that, <strong>the</strong> rules had . ferred on a voluntary contrac- Probably result” was correct arid<br />
,<strong>the</strong> force of law in relation to tual tie <strong>the</strong> statutory force. only <strong>the</strong> narrow' view o f its iriter-<br />
any non-negotiable receipt ev- if its formal. requirements were pretation had to prevail..<br />
fuIfilled. The receipt failed to Solicitors: Clyde & Co; 'Da-<br />
cpmjjly'with section l(6)(b). vies Arnold & Cooper..<br />
be required : before reaching it.<br />
There was certainly none in <strong>the</strong>,<br />
case and <strong>the</strong> appeal !:should be<br />
dismissed. '-!’.-.’!<br />
,; Solicitors: Solicitor of Inland<br />
Revenue; :Frcshfields.<br />
Garner v DPP '<br />
Before Lord Justice Stocker and<br />
Mr'Justice Roch ’ :<br />
[Judgment April 14]<br />
A printout that-.was a product of<br />
a mechanical device was admis<br />
sible at corririibn law; as being<br />
real' evidence arid .was 'riot, for<br />
, <strong>the</strong> purposes of section 6 of <strong>the</strong><br />
Road Traffic Act 1972, as<br />
substituted in .Schedule 8 to <strong>the</strong><br />
Transport Act 1.981; dependent:<br />
upon; section; 10(3) of that A ct.' :<br />
The justices, on a hearing<br />
upon a charge of driving with an!<br />
excess ' of alcohol - in thb<br />
accused’s- breath.werecorrect in<br />
admitting, in evidience <strong>the</strong> print<br />
out even though it had not Wen.<br />
signed by <strong>the</strong> officer/ who had<br />
carried out <strong>the</strong> test. .:v.,;<br />
, Lord Justide Stocker so held<br />
in'<strong>the</strong> Queen’s Bench Divisional<br />
Court when dismissing <strong>the</strong>.ap- '<br />
pealofW illiam G arnerbrought<br />
by way bf case; stated' frorri <strong>the</strong><br />
determination of <strong>the</strong> Greenwich -<br />
Jusuees on March 21, 1988 that<br />
<strong>the</strong> omission of a signature on<br />
<strong>the</strong> copy of <strong>the</strong> printout pro<br />
duced by <strong>the</strong> Lion Intoximeter'<br />
3000 did not affect its admis<br />
sibility and nothing under sec<br />
tion 10(3) of. <strong>the</strong> 1972 , Act<br />
prevented a police officer from;<br />
giving .oral evidence of • <strong>the</strong><br />
results of <strong>the</strong> breath tests. Mr<br />
Gamer also appealed against his<br />
conviction. v<br />
Mr! Robin : Griffiths for Mr<br />
Gamer; Mr'Jeremy Carter-Man<br />
ning for <strong>the</strong> DPP/<br />
' LORD JUSTICE STOCKER<br />
said that ’.folio wing earlier, prac<br />
tice directions at Divisional :<br />
Court hearings bf such cases as<br />
this <strong>the</strong> printout from a Lion :.<br />
Intoximeter should be available '<br />
in evidence. . ’<br />
The: driver had provided two .<br />
specimens bf breath and calibra<br />
tion- checks upon <strong>the</strong> Lion<br />
Intoxim eter rriachine ■ 'had<br />
shovyri that , it ; was working<br />
correctly. :<br />
’ The printout showing <strong>the</strong><br />
results of those tests was not<br />
signed by <strong>the</strong> police officer in •<br />
charge bf <strong>the</strong> tests but had been:<br />
signed; twice by <strong>the</strong> driver. .'.<br />
It was contended by <strong>the</strong> driver<br />
that th e; admissibility of: <strong>the</strong><br />
printout depended upon section<br />
10(3) of <strong>the</strong> 1972 Act, as<br />
substituted. Section 10(3) !:was ,<br />
related to and confined t o ,<br />
prosecutions under sections 5<br />
, and 6 of that Act. . : •<br />
; A priritout as a product of a ;<br />
riiechariical device fell - within1<br />
<strong>the</strong> category of real evidence and<br />
was not dependent upon section.<br />
10(3). Th’e.purpose.and effect. of<br />
section 10 was to permit an<br />
Iritoximeter printout; to be ten-.<br />
dered at a section 5. br 6 hearing :<br />
without <strong>the</strong> necessity of anyone,<br />
being; called to. prove that<br />
<strong>document</strong>. -<br />
Mr Justice Roch agreed.<br />
: Solicitors: Donnelly & F.lliott.<br />
Gosport; CPS, Inner London.<br />
It,