Parliamentary Papers, Band 2 |
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( 1 ) Where any trade , profession or vocation chargeable Receipts to tax under Case I or Case II of Schedule D has been peraccruing after discontinuance manently discontinued , tax shall be charged under Case VI of of trade ...
( 1 ) Where any trade , profession or vocation chargeable Receipts to tax under Case I or Case II of Schedule D has been peraccruing after discontinuance manently discontinued , tax shall be charged under Case VI of of trade ...
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PART II any sums to which this section applies which are received after the discontinuance , subject to any such deduction as is authorised by subsection ( 4 ) of this section . ( 2 ) Subject to the provisions of subsection ( 3 ) of ...
PART II any sums to which this section applies which are received after the discontinuance , subject to any such deduction as is authorised by subsection ( 4 ) of this section . ( 2 ) Subject to the provisions of subsection ( 3 ) of ...
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PART II as their value was not brought into account in computing the profits or gains for any period before the discontinuance ; ( b ) where those profits or gains were not so computed , any sums which , if those profits or gains had ...
PART II as their value was not brought into account in computing the profits or gains for any period before the discontinuance ; ( b ) where those profits or gains were not so computed , any sums which , if those profits or gains had ...
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relating to the National Debt and the Public Revenue and to make | |
granted to or in respect of certain members of Her Majestys foreign | 4 |
Council and Area Boards under the Gas Act 1948 and to amend that | 17 |
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aforesaid allowances amount appeal apply assessment assets authorised Bill Board building byelaws carrying chargeable charged claim commenced Commissioners committee common connection conviction Corporation Council court dealing deduction deemed determined discontinuance duty effect enactment entitled exceeding expenses Finance Act five force foregoing give given grant Income Tax interest investment issued land liable licence loss magistrates means ment mentioned Minister nineteen hundred notice occupier offence office or employment Order in Council otherwise owner paid paragraph payable payment penalty period person pounds Powers premises prescribed proceedings produce profits provisions purchase purposes reasonable received reference regulations relation relevant relief respect Schedule scheme Scotland section one hundred section two hundred securities shares shillings sixty Special specified street subsection substituted summary thereof tion trade transaction treated United Kingdom vehicle virtue vocation