British and Foreign State PapersH.M. Stationery Office, 1947 - Great Britain |
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Page 220
... respect of , or of any part of , the immediately preceding chargeable accounting period , the dividends in respect of the whole or any part of the first mentioned chargeable accounting period declared after the fifteenth day of April ...
... respect of , or of any part of , the immediately preceding chargeable accounting period , the dividends in respect of the whole or any part of the first mentioned chargeable accounting period declared after the fifteenth day of April ...
Page 285
... respect of any income , no deduction for foreign tax ( whether in respect of that or any other income ) shall be made in computing the amount of that income for the purposes of the profits tax . ( 2 ) Where the income includes a ...
... respect of any income , no deduction for foreign tax ( whether in respect of that or any other income ) shall be made in computing the amount of that income for the purposes of the profits tax . ( 2 ) Where the income includes a ...
Page 287
... respect of any income of any person if he elects that credit shall not be allowed in respect of that income . 13. ( 1 ) Subject to the provisions of paragraph 15 of this Part of this Schedule , any claim for an allowance by way of ...
... respect of any income of any person if he elects that credit shall not be allowed in respect of that income . 13. ( 1 ) Subject to the provisions of paragraph 15 of this Part of this Schedule , any claim for an allowance by way of ...
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Common terms and phrases
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