British and Foreign State Papers |
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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 ...
Page 198
( a ) the credit by way of unilateral relief to be applied in reducing the amount of the profits tax for that period shall not exceed so much of the profits tax as is apportioned to the second part of the period ; and ( b ) paragraph 3 ...
( a ) the credit by way of unilateral relief to be applied in reducing the amount of the profits tax for that period shall not exceed so much of the profits tax as is apportioned to the second part of the period ; and ( b ) paragraph 3 ...
Page 903
Party which fails to make any payment of gold due under Articles 11 or 13 , as from the end of the accounting period in which the default occurs ; provided that the other Contracting Parties shall be relieved of their obligations ...
Party which fails to make any payment of gold due under Articles 11 or 13 , as from the end of the accounting period in which the default occurs ; provided that the other Contracting Parties shall be relieved of their obligations ...
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