British and Foreign State Papers |
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Page 92
... ( e ) a body corporate shall be deemed to be connected with a settlement in any year of assessment if any of the income thereof for any year or period ending in that year of assess- ment- ( i ) has been apportioned to the trustees ...
... ( e ) a body corporate shall be deemed to be connected with a settlement in any year of assessment if any of the income thereof for any year or period ending in that year of assess- ment- ( i ) has been apportioned to the trustees ...
Page 93
partly through another body corporate or other bodies cor- porate , shall be determined in accordance with the provisions of part I of the fourth schedule to this Act . 66 ( 3 ) In this section and part I of the said schedule references ...
partly through another body corporate or other bodies cor- porate , shall be determined in accordance with the provisions of part I of the fourth schedule to this Act . 66 ( 3 ) In this section and part I of the said schedule references ...
Page 106
Where every owner in a series owns the whole of the ordinary share capital of the body corporate to which it is directly related , the first owner shall be deemed to own through the intermediary or chain of intermediaries the whole of ...
Where every owner in a series owns the whole of the ordinary share capital of the body corporate to which it is directly related , the first owner shall be deemed to own through the intermediary or chain of intermediaries the whole of ...
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