British and Foreign State PapersH.M. Stationery Office, 1951 - Great Britain |
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Page 215
... period or in any chargeable accounting period shall be separately computed , and shall be so computed on income tax principles as adapted in accordance with the provisions of part I of the 7th schedule to this act : Provided that where ...
... period or in any chargeable accounting period shall be separately computed , and shall be so computed on income tax principles as adapted in accordance with the provisions of part I of the 7th schedule to this act : Provided that where ...
Page 221
... period , the amount of excess profits tax repaid or otherwise allowed shall , notwithstanding the reduction , not ... period as so defined falls partly before and partly after the said date , this section shall have effect as if so much ...
... period , the amount of excess profits tax repaid or otherwise allowed shall , notwithstanding the reduction , not ... period as so defined falls partly before and partly after the said date , this section shall have effect as if so much ...
Page 234
... period which constitutes or includes a chargeable accounting period by a company the directors whereof have a controlling interest therein , - ( a ) if the standard profits of the company are computed by reference to the profits of a ...
... period which constitutes or includes a chargeable accounting period by a company the directors whereof have a controlling interest therein , - ( a ) if the standard profits of the company are computed by reference to the profits of a ...
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