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PART II period on a commercial basis and with a view to the realisation of profits by the company carrying on the trade , or that company and its associated company or companies taken together . ( 3 ) Where during a year of assessment ...
PART II period on a commercial basis and with a view to the realisation of profits by the company carrying on the trade , or that company and its associated company or companies taken together . ( 3 ) Where during a year of assessment ...
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The difference referred to in paragraphs 4 and 5 of this Schedule 10 is the difference between( a ) the total amount of tax chargeable in assessments for any chargeable accounting period which is or includes the period or any part of ...
The difference referred to in paragraphs 4 and 5 of this Schedule 10 is the difference between( a ) the total amount of tax chargeable in assessments for any chargeable accounting period which is or includes the period or any part of ...
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PART II ( subvention payments ) for any accounting period ending in the year 1960-61 or in any subsequent year of assessment unless it is shown that the trade was being carried on for that accounting period on a commercial basis and ...
PART II ( subvention payments ) for any accounting period ending in the year 1960-61 or in any subsequent year of assessment unless it is shown that the trade was being carried on for that accounting period on a commercial basis and ...
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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 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