British and Foreign State PapersH.M. Stationery Office, 1947 - Great Britain |
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Page 279
... tax purposes if the profits of the trade or business had been so chargeable or wholly so chargeable . 5. ( 1 ) So much of any enactment as prevents any of the following provisions , that is to say— ( a ) section twenty - seven of the ...
... tax purposes if the profits of the trade or business had been so chargeable or wholly so chargeable . 5. ( 1 ) So much of any enactment as prevents any of the following provisions , that is to say— ( a ) section twenty - seven of the ...
Page 281
... profits thereof are accordingly no longer chargeable to the profits tax , there shall , in computing the profits of the trade or business for the purposes of the profits tax for all accounting periods ( including periods ending before ...
... profits thereof are accordingly no longer chargeable to the profits tax , there shall , in computing the profits of the trade or business for the purposes of the profits tax for all accounting periods ( including periods ending before ...
Page 288
... 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 period ending at or before the ...
... 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 period ending at or before the ...
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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