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Page 150
January 25 , 26 and 27 ) Income Tax - Relief - Earned income relief -- Income from company's shares held on trusts of a settlement - Beneficiary entitled to income so long as he should be engaged in the management of the company ...
January 25 , 26 and 27 ) Income Tax - Relief - Earned income relief -- Income from company's shares held on trusts of a settlement - Beneficiary entitled to income so long as he should be engaged in the management of the company ...
Page 159
256 ( 5 ) states that a company is one in which the public are substantially interested if shares of the company carrying not less than 25 per cent . of the voting power have been allotted unconditionally to , or acquired ...
256 ( 5 ) states that a company is one in which the public are substantially interested if shares of the company carrying not less than 25 per cent . of the voting power have been allotted unconditionally to , or acquired ...
Page 233
415 , which extended meaning showed that , although the property from which the dividends came was the shares , the taxpayer was deemed , by reason of the option and resulting trust not to have divested himself absolutely of the shares ...
415 , which extended meaning showed that , although the property from which the dividends came was the shares , the taxpayer was deemed , by reason of the option and resulting trust not to have divested himself absolutely of the shares ...
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