British and Foreign State Papers |
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Page 157
any year of assessment , the amount of any income of , or loss incurred by , any person , the same results shall follow in relation to surtax for the year of assessment in which the said sum is paid as would have followed if the said ...
any year of assessment , the amount of any income of , or loss incurred by , any person , the same results shall follow in relation to surtax for the year of assessment in which the said sum is paid as would have followed if the said ...
Page 196
2 ) Act , 1945 ( 6 ) , credit for tax paid under the law of the territory shall not be allowable under this paragraph in the case of any income if any credit for that tax is allowable under those arrangements in the case of that income ...
2 ) Act , 1945 ( 6 ) , credit for tax paid under the law of the territory shall not be allowable under this paragraph in the case of any income if any credit for that tax is allowable under those arrangements in the case of that income ...
Page 197
Where tax is paid under the law of a territory outside the United Kingdom in respect of income which , for profits tax purposes , is or forms part of the profits for a chargeable accounting period ending at or before the end of March ...
Where tax is paid under the law of a territory outside the United Kingdom in respect of income which , for profits tax purposes , is or forms part of the profits for a chargeable accounting period ending at or before the end of March ...
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Bibliographic information
| Title | British and Foreign State Papers |
| Author | Great Britain. Foreign and Commonwealth Office |
| Contributor | Great Britain. Foreign Office. Library |
| Publisher | H.M. Stationery Office, 1950 |
| Original from | University of Minnesota |
| Digitized | 16 Sep 2016 |
| Export Citation | BiBTeX EndNote RefMan |