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" The duty to be charged in respect thereof shall be computed on a sum not less than the full amount of the balance of the profits or gains of such trade, manufacture, adventure, or concern... "
The Income Tax Act, 5 & 6 Vict. C. 35: With a Practical and Explanatory ... - Seite 81
von Great Britain - 1842 - 177 Seiten
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The Law Journal for the Year 1832-1949: Comprising Reports of Cases in the ...

1842 - 770 Seiten
...<uch annuities, dividends, and shares as are directed to be charged under Schedule (C.) of this Act The duty to be charged in respect thereof shall be...computed on a "sum not less than the full amount of the sums (to fa »sthe same can be computed) which have been or will be received in Great Britain in the...
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Statutes at Large ...: (37 v.) A collection of the public general statutes ...

Great Britain - 1842 - 1294 Seiten
...such Annuities, Dividends, and Shares as are directed to be charged under Schedule (C.) of this Act. The Duty to be charged in respect thereof shall be...computed on a Sum not less than the full Amount of the Sums (so far as the same can be computed) which have been or will be received in Great Britain in the...
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Hansard's Parliamentary Debates

Great Britain. Parliament - 1844 - 1020 Seiten
...on an average of three years preceding the year of assessment. The words were these; — " Rule 1. The duty to be charged in respect thereof shall be computed on a sum not less than l he full amount of the balance of the profits or gains of such trade, manufacture, adven295 {FEB....
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Unrepealed and Unexpired Acts of the Legislative Council of India ..., Band 3

George Smoult Fagan - 1862 - 842 Seiten
...HenMajesty's Dominions or not, if such interest or income is received or intended to be received in India, shall be computed on a sum not less than the full amount of the actual sums which have been received in India during the preceding year, without other deduction, or abatement...
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Hand-book of Income Tax Law & Practice: With an Index to the Acts of ...

Charles Senior - 1863 - 550 Seiten
...United Kingdom are not within the exception, and may be charged under this schedule. The duty is to be computed on a sum not less than the full amount of the balance of the profits or gains of any trade, &c., upon a fair and just average of three years. year...
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A Handy Book of the Land, Assessed, and Income Tax Laws: Expressly Prepared ...

R. Rice Davies - 1864 - 436 Seiten
...such annuities, dividends, and shares as are directed to be charged under Schedule (C.) of this Act. The duty to be charged in respect thereof shall be...computed on a sum not less than the full amount of the sums (so far as the same can be computed) which have been or will be received in Great Britain in the...
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The Exchequer Reports: Reports of Cases Argued and Determined in the ..., Band 2

Great Britain. Court of Exchequer, Edwin Tyrrell Hurlstone, Francis Joseph Coltman - 1866 - 662 Seiten
...concern in the nature of trade, not contained in any other schedule of this Act. RULES. First. — The duty to be charged in respect thereof shall be...computed on a sum not less than the full amount of the balance of the profits or gains of such trade, manufacture, adventure, or concern upon a fair and just...
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The Weekly Notes, Band 31

Frederick Pollock - 1896 - 530 Seiten
...manufacture, adventure, or concern » the nature of trade not contained in any other schedule of this Act > " shall be computed on a sum not less than the full amount of ib balance of the profits or gains of such trade, &e.. upon a fair and j» average of three years,...
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The Weekly Notes, Band 37

Frederick Pollock - 1902 - 724 Seiten
...except such annuities, dividend* and shares as are directed to be charged under schedule I' of this Act. The duty to be charged in respect thereof shall be computed on a sm not less than the full amount of the sums (so far as the same can »c computed) which have been...
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The Income Tax Laws at Present in Force in the United Kingdom: With ...

Stephen Dowell - 1874 - 568 Seiten
...or concern in the nature of trade,1 not contained in any other Schedule of this Act. RULES. 1st. — The duty to be charged in respect thereof shall be...computed on a sum not less than the full amount of the balance of the profits or gains of such trade, manufacture, adventure, or concern upon a fair and just...
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