British and Foreign State PapersH.M. Stationery Office, 1947 - Great Britain |
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Page 277
... assessment in question and the accounting period in question coincide , the whole amount of the allowance ; ( b ) where part only of that year of assessment falls within that accounting period , such portion of the amount as is ...
... assessment in question and the accounting period in question coincide , the whole amount of the allowance ; ( b ) where part only of that year of assessment falls within that accounting period , such portion of the amount as is ...
Page 499
... assessments shall be made as are necessary to give effect to this sub - section . 8. ( 1 ) Subject to the provisions of this section , any tax charged by any assessment to income tax made under Schedule D , or any assessment to surtax ...
... assessments shall be made as are necessary to give effect to this sub - section . 8. ( 1 ) Subject to the provisions of this section , any tax charged by any assessment to income tax made under Schedule D , or any assessment to surtax ...
Page 500
... assessment or direction made or given after the relief was given and that it shall not be applied to more than one assessment or direction so as to reduce , without extinguishing , the amount of tax charged thereby : Provided that where ...
... assessment or direction made or given after the relief was given and that it shall not be applied to more than one assessment or direction so as to reduce , without extinguishing , the amount of tax charged thereby : Provided that where ...
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Common terms and phrases
accordance Aden Colony aforesaid agreed aircraft amended amount Annex apply appointed day arrangements ARTICLE Assembly assessment authorised authorities Bank of England behalf British Burma chargeable accounting period Contracting Governments Contracting Party Court Crown deemed dividend Dominions duty effect enactment enterprise excess profits tax exempt Farm Finance Act Gold Coast gold per kilo Governor hereby hereinafter High Commission income tax increased by 60 Letters Patent Majesty's Government Malta Member ment Netherlands nineteen hundred Northern Ireland Northern Rhodesia officer operation Order in Council oui oui paid paragraph Parliament payment permanent establishment person present Agreement Principal Order Privy Council proceedings profits tax provisions purposes reference regulations relation Reserve reserved matter resident respect revoked Rules and Orders Secretary specified Statutory Rules sterling area sub-section thence it follows thence it passes thereof trade or business Treasury Treaty Series United Kingdom tax Valuation Vict words