British and Foreign State PapersH.M. Stationery Office, 1951 - Great Britain |
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Page 113
... amount of the actual estate or trading income of the company , in considering whether the company has so distri- buted a reasonable part of its estate or trading income , or in computing the amount of the actual income from all sources ...
... amount of the actual estate or trading income of the company , in considering whether the company has so distri- buted a reasonable part of its estate or trading income , or in computing the amount of the actual income from all sources ...
Page 213
... amount in question proportionately reduced so as to correspond with the length of the period . ( 2 ) The minimum amount referred to in sub - section ( 1 ) of this section is £ 1,000 , or , in the case of a trade or business carried on ...
... amount in question proportionately reduced so as to correspond with the length of the period . ( 2 ) The minimum amount referred to in sub - section ( 1 ) of this section is £ 1,000 , or , in the case of a trade or business carried on ...
Page 216
... amount of the loss added to the amount of the standard profits . ( 2 ) Where a deficiency of profits occurs in any chargeable accounting period in any trade or business , the profits charge- able with excess profits tax arising from the ...
... amount of the loss added to the amount of the standard profits . ( 2 ) Where a deficiency of profits occurs in any chargeable accounting period in any trade or business , the profits charge- able with excess profits tax arising from the ...
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