The Income Tax Act, 5 & 6 Vict. C. 35: With a Practical and Explanatory Introduction and Index, lk 135

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T. Blenkarn, 1842 - 177 pages
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Page 1 - Ireland in Parliament assembled, towards raising the necessary supplies to defray Your Majesty's public expenses, and making an addition to the public revenue, have freely and voluntarily resolved to give and grant unto Your Majesty the several duties herein-after mentioned...
Page 2 - Upon the annual profits or gains arising or accruing to any person residing in Great Britain, from any kind of property whatever...
Page 144 - Majesty's treasury," shall mean and include the commissioners of her Majesty's treasury of the United Kingdom of Great Britain and Ireland, or any three or more of them, or the lord high treasurer of the said United Kingdom for the time being; the term "affidavit," and the term
Page 3 - An Act for consolidating certain of the provisions contained " in any Act or Acts relating to the duties under the management of the " commissioners for the affairs of taxes, and for amending the said Acts, so " far as the same relate to that part of Great Britain called Scotland...
Page 77 - In estimating the amount of the profits and gains arising as aforesaid no deduction shall be made on account of any annual interest, or any annuity or other annual payment, payable out of such profits or gains.
Page 82 - Kingdom, either as a charge on any property of the person paying the same by virtue of any deed or will or otherwise, or as a reservation thereout, or as a personal debt or obligation by virtue of any contract...
Page 77 - ... money wholly and exclusively laid out or expended for the purposes of such trade, manufacture, adventure or concern, or of such profession, employment or vocation...
Page 136 - Commissioner, under an Act passed in the year of the reign of Queen VICTORIA, intituled, [here set forth the title of this Act...
Page 97 - ... or surveyor, it shall" be lawful for the said commissioners, and they are hereby required, in every such case, according to the best of their judgment, to settle and ascertain in what sums such person ought to be charged, and to make an assessment accordingly, which assessment shall be final and conclusive.1 Where an 127.
Page 81 - The duty to be charged in respect thereof shall be computed on a sum not less than the full amount of the balance of the profits or gains of such trade, manufacture, adventure, or concern...

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