British and Foreign State PapersH.M. Stationery Office, 1947 - Great Britain |
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Page 213
... profits tax to be charged for any chargeable account- ing period on the profits of a trade or business shall be of an amount equal to twelve and a half per cent . of the profits ; and ( b ) accordingly , in sub - section ( 1 ) of ...
... profits tax to be charged for any chargeable account- ing period on the profits of a trade or business shall be of an amount equal to twelve and a half per cent . of the profits ; and ( b ) accordingly , in sub - section ( 1 ) of ...
Page 286
... profits , those profits ; ( c ) if the dividend is paid neither for a specified period nor out of specified profits , the profits of the last period for which accounts of the body corporate were made up which ended before the dividend ...
... profits , those profits ; ( c ) if the dividend is paid neither for a specified period nor out of specified profits , the profits of the last period for which accounts of the body corporate were made up which ended before the dividend ...
Page 288
... profits chargeable to excess profits tax or the profits tax , the said Seventh Schedule shall apply in relation to the allowance of credit- ( a ) against excess profits tax ; ( b ) against the profits tax for any chargeable accounting ...
... profits chargeable to excess profits tax or the profits tax , the said Seventh Schedule shall apply in relation to the allowance of credit- ( a ) against excess profits tax ; ( b ) against the profits tax for any chargeable accounting ...
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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