British and Foreign State PapersH.M. Stationery Office, 1951 - Great Britain |
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Page 215
... profits or losses of the trade or business for any accounting period wholly or partly included within the standard period or chargeable accounting period shall be so computed as aforesaid , and such division and apportionment of those ...
... profits or losses of the trade or business for any accounting period wholly or partly included within the standard period or chargeable accounting period shall be so computed as aforesaid , and such division and apportionment of those ...
Page 216
... profits fall short of the standard profits ; ( b ) where a loss has been sustained in the period , the amount of the loss added to the amount of the standard profits . ( 2 ) Where a deficiency of profits occurs in any chargeable ...
... profits fall short of the standard profits ; ( b ) where a loss has been sustained in the period , the amount of the loss added to the amount of the standard profits . ( 2 ) Where a deficiency of profits occurs in any chargeable ...
Page 220
... profits tax payable in respect of a trade or business for any chargeable accounting period shall , in computing for the purposes of income tax the profits and gains arising from ... profits chargeable with excess profits 220 GREAT BRITAIN.
... profits tax payable in respect of a trade or business for any chargeable accounting period shall , in computing for the purposes of income tax the profits and gains arising from ... profits chargeable with excess profits 220 GREAT BRITAIN.
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