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" In estimating the amount of the profits and gains arising as aforesaid no deduction shall be made on account of any annual interest, or any annuity or other annual payment, payable out of such profits or gains. "
The Income Tax Act, 5 & 6 Vict. C. 35: With a Practical and Explanatory ... - Seite 77
von Great Britain - 1842 - 177 Seiten
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The Statutes at Large: From the Magna Charta, to the End ..., Band 46;Band 1225

Great Britain - 1807 - 730 Seiten
...debts due to foreigners not resident in Great Britain, or in any other of his Majesty's dominions. Second Case. — The Duty to be charged in respect...contained in any other Schedule of this Act. RULES. Jit. — The said duty on employments shall be construed to ex- To what th« tend to every employment,...
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The Law Journal for the Year 1832-1949: Comprising Reports of Cases in the ...

1842 - 770 Seiten
...estimating the amount of the profits and gains arising as aforesaid no deduction shall be made on account of any annual interest, or any annuity or other annual...contained in any other Schedule of this Act RULES. Fir". — The said duty on employments shall be construed to extend to every employment by retainer...
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Statutes at Large ...: (37 v.) A collection of the public general statutes ...

Great Britain - 1842 - 1294 Seiten
...estimating the Amount of the Profits and Gains arising as aforesaid no Deduction shall be made on account of any annual Interest, or any Annuity or other annual...Second Case. — The Duty to be charged in respect ot Professions, Employments, or Vocations, not contained in^any other Schedule of this Act. RULES....
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The New Reports, Containing Cases Decided in the Courts ..., Ausgabe 40,Band 4

1864 - 584 Seiten
...charged in respect of trade, manufactures, and concerns in the nature of trade ; " the second case being "the duty to be charged in respect of professions,...vocations not contained in any other schedule of this Act ; " and there the rule is this, "tho said duty on employments shall be construed to extend to every...
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A Handy Book of the Land, Assessed, and Income Tax Laws: Expressly Prepared ...

R. Rice Davies - 1864 - 436 Seiten
...account of any interest which might have been made on capital if laid out at interest. Nor on account of any annual interest, or any annuity, or other annual payment, payable out of such profits or gains. Nor for any sum recoverable under an insurance or contract of indemnity. Nor for any disbursements...
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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
...current year, find (a) Ant£, p. 797. (A) Sect. 48. — The duty to be charged under Schedule (D.) in respect of professions, employments, or vocations not contained in any other schedule of this Act shall be computed on a sum not less than the full amount of the balance of the profits, gains, and...
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The Income Tax Laws at Present in Force in the United Kingdom: With ...

Stephen Dowell - 1874 - 568 Seiten
...estimating the amount of the profits and gains arising as aforesaid no deduction shall be made on account of any annual interest, or any annuity or other annual payment, payable out of such profits or gains.2 CASE IT. SECOND CASE. — The duty to be charged in respect of professions, employments, or...
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The Income Tax Laws at Present in Force in the United Kingdom: With ...

Stephen Dowell - 1874 - 568 Seiten
...minister maybe deducted. See 16 & 17 Viet, c. 34, s. 62. 1 The duty to be charged under Schedule (D.) in respect of professions, employments, or vocations not contained in any other Schedule, is to be computed on a sum not less than the full amount of the balance of the profits, gains, and...
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The Statutes, Band 11;Band 1236

Great Britain - 1877 - 1304 Seiten
...the assessment shall be made according thereto. XLVIII. ТЛЕ duty to be charged under schedule (D.) in respect of professions, employments, or vocations not contained in any other schedule of this Act shall be computed on a sum not less than the full amount of the balanciof the profits, gains, and emoluments...
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A Digest of the Reported Decisions of the Courts of Common Law ..., Band 6

John Mews - 1884 - 1078 Seiten
...6 Viet. c. 35), to limit r. 4 in s. 100, which states that " no deduction shall be made on account of any annual interest or any annuity or other annual payment payable out of such profits or gains." Alexandria Water Company v. Минgmre, 11 QBD 174 ; 52 LJ, QB 349 ; 4!) LT 287 ; 32 WE 14(5—0. A....
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