The Income Tax Act, 5 & 6 Vict. C. 35: With a Practical and Explanatory Introduction and Index, lk 135T. Blenkarn, 1842 - 177 pages |
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Page iii
... provisions of the last Act of Parliament , impos- ing an Income Tax , ceased to operate . During that period the actors in the more stirring scenes of life have , to a great degree , changed ; the me- mory of the former act has become ...
... provisions of the last Act of Parliament , impos- ing an Income Tax , ceased to operate . During that period the actors in the more stirring scenes of life have , to a great degree , changed ; the me- mory of the former act has become ...
Page xv
... farm in the occupation of a tenant at rack - rent , such rent is to be taken , in the first instance , as a correct criterion of the value of the land , provided it has been fixed § 66 , 82 . § 67 . B. XI . $ 76 . § INTRODUCTION . XV.
... farm in the occupation of a tenant at rack - rent , such rent is to be taken , in the first instance , as a correct criterion of the value of the land , provided it has been fixed § 66 , 82 . § 67 . B. XI . $ 76 . § INTRODUCTION . XV.
Page xxii
... provision for the common case of a landlord who remains in the receipt of rent , and pays interest to a mortgagee ... provisions of the next section , only pay as on £ 100 a - year . This seems a most unreasonable conclusion , and it is ...
... provision for the common case of a landlord who remains in the receipt of rent , and pays interest to a mortgagee ... provisions of the next section , only pay as on £ 100 a - year . This seems a most unreasonable conclusion , and it is ...
Page xxv
... provision is made for losses of this kind occurring on land held on lease at a rent below the value of the land ... provisions of which would indeed be inapplicable to them ; probably they would be held to come under the 85th section ...
... provision is made for losses of this kind occurring on land held on lease at a rent below the value of the land ... provisions of which would indeed be inapplicable to them ; probably they would be held to come under the 85th section ...
Page xxvii
... provided that this charge shall be made " ex- clusively of any lands used or occupied in or about the concern . " It is somewhat difficult to say what meaning is to be attached to these words : it cannot be intended that the company ...
... provided that this charge shall be made " ex- clusively of any lands used or occupied in or about the concern . " It is somewhat difficult to say what meaning is to be attached to these words : it cannot be intended that the company ...
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The Income Tax Act, 5 & 6 Vict. C. 35: With a Practical and Explanatory ... Great Britain No preview available - 2018 |
The Income Tax Act, 5 and 6 Vict. C. 35: With a Practical and Explanatory ... Great Britain No preview available - 2013 |
The Income Tax Act, 5 & 6 Vict. C. 35: With a Practical and Explanatory ... Great Britain No preview available - 2022 |
Common terms and phrases
additional commissioners aforesaid allowed almshouse annual payment appeal appointed ascer assessor Bank of England Britain certificate chargeable cinque port clerk collectors commis commissioners for special commissioners of stamps contained corporate declaration deduction deliver directed district dividends and shares Duchy of Cornwall dule duties hereby granted employment of profit enacted entitled estimated executing this act exemption gains arising income inspector or surveyor Ireland Land Tax Act lawful levied liable Majesty Majesty's treasury manner matters and things ment missioners notice oath occupied office or employment officer for receipt paid parish or place party payable penalty person pounds profits and gains profits or gains Provided qualified received rent resident respective commissioners rules Sche Scotland seven-pence shares of annuities shire or stewartry sioners South Sea Company special purposes stamps and taxes statement or schedule tenant tenements therein tion tithes trade trustee twenty shillings united kingdom
Popular passages
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...