British and Foreign State PapersH.M. Stationery Office, 1947 - Great Britain |
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Page 256
... amount of a refund , or of a part of the net amount of a refund , which is attributable to a part of a trade or business shall be construed as references to the portion of the net amount , or , as the case may be , of the part of the ...
... amount of a refund , or of a part of the net amount of a refund , which is attributable to a part of a trade or business shall be construed as references to the portion of the net amount , or , as the case may be , of the part of the ...
Page 278
... amount which bears to the whole of the said amount the same proportion as the length of the accounting period , so far as included in the said year , bears to the total length of all such accounting periods , so far as so included . 3 ...
... amount which bears to the whole of the said amount the same proportion as the length of the accounting period , so far as included in the said year , bears to the total length of all such accounting periods , so far as so included . 3 ...
Page 285
... amount of the income shall , for the purposes of the profits tax , be treated as increased by the amount of the foreign tax not so chargeable which falls to be taken into account in computing the amount of the credit . ( 3 ) ...
... amount of the income shall , for the purposes of the profits tax , be treated as increased by the amount of the foreign tax not so chargeable which falls to be taken into account in computing the amount of the credit . ( 3 ) ...
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accordance Aden Colony aforesaid agreed aircraft amended amount Annex apply appointed day Argentine 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 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