British and Foreign State PapersH.M. Stationery Office, 1951 - Great Britain |
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Page 148
... respect of any such year or chargeable accounting period a sum ( ascertained on the like basis as the amount of a deduction for wear and tear is ascertained under rule 6 of the rules applicable to cases I and II of schedule D ) which ...
... respect of any such year or chargeable accounting period a sum ( ascertained on the like basis as the amount of a deduction for wear and tear is ascertained under rule 6 of the rules applicable to cases I and II of schedule D ) which ...
Page 149
... respect of such annual value , shall not be followed : - Provided that- ( a ) nothing in this paragraph shall authorise any deduction in respect of any payment of dividend or distribution of profits ; ( b ) for the purposes of this ...
... respect of such annual value , shall not be followed : - Provided that- ( a ) nothing in this paragraph shall authorise any deduction in respect of any payment of dividend or distribution of profits ; ( b ) for the purposes of this ...
Page 222
... respect of those periods . ( 6 ) Any apportionment required to be made by this section shall be made by reference to ... respect to excess profits tax as they have effect with respect to the national defence contribution : Provided that ...
... respect of those periods . ( 6 ) Any apportionment required to be made by this section shall be made by reference to ... respect to excess profits tax as they have effect with respect to the national defence contribution : Provided that ...
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accordance Aden Colony administration aforesaid agreement aircraft Albanian amended amount appointed Assembly authorised authority belligĂ©rants British chamber Chamber of Deputies chargeable accounting period civil Congress constitution Court of Justice customs declared decree deemed defence deputies district Dominica duty effect elected electoral enactments ĂȘtre exceeding executive exercise extradition Finance Act force foreign Governor guerre hereby income tax India interdit jurisdiction kingdom of Albania l'article l'Etat Latvia League of Nations Leeward Islands letters patent Majesty Majesty's Majesty's Government Malta marchandises ment Minister Muscat navires neutrality offence Order in Council paragraph person Political Agent Political Resident President principal order profits provisions purposes Qatar ratification referred registration regulations Reich Reichsgau Reichsstatthalter relation republic respect schedule Secretary Senate sera seront ship specified sub-section Supreme Court territory thereof tion trade or business treaty United Kingdom vote