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" Upon all annuities, yearly interest of money, or other annual payments, whether such payments shall be payable within or out of Great Britain, either as a charge on any property of the person paying the same by virtue of any deed or will or otherwise,... "
The Legal Observer, and Solicitors' Journal - Seite 207
1855
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The Examination Chronicle, Bände 4-5

...payment of any rent, interest of money, annuity, or other annual payment, either as a charge on property or as a personal debt or obligation by virtue of any contract, were cited. It was admitted that the case of a rent-charge created by an instrument inter vivos. a...
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The Income Tax Laws at Present in Force in the United Kingdom: With ...

Stephen Dowell - 1874 - 503 Seiten
...35, s. 5. either as a charge on any property of the person paying the same by virtue of any deed or will or otherwise, or as a reservation thereout, or as a personal deht or obligation by virtue of any contract, or whether the same shall be received and payable half-yearly...
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The Income Tax Laws at Present in Force in the United Kingdom: With ...

Stephen Dowell - 1874 - 503 Seiten
...the Vice Chancellor of England. See also Humble v. IIitiiMe, 12 Beav. 43, where Lord Langdale decided or as a personal debt or obligation by virtue of any contract, whether the same shall be received or payable half-yearly or at any shorter or more distant periods,...
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The Statutes, Band 11;Band 1236

Great Britain - 1877
...yearly interest of money, or any annuity or other annual payment, either as a charge on any property or as a personal debt or obligation by virtue of any contract, whether the same shall be received or payable half-yearly or at any shorter or more distant periods,...
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The Mining Reports: A Series Containing the Cases on the Law of ..., Band 4

Robert Stewart Morrison - 1884
...generis), either as a charge on any property of the person paying the same, by virtue of any deed or will, or- otherwise, or as a reservation thereout,...personal debt or obligation by virtue of any contract"; and it must be taken expressly to exclude contracts to repay debts. If profits are mixed up with the...
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The Law Relating to Chief Rents and Other Rentcharges: And Lands as Affected ...

William Harrison - 1884 - 256 Seiten
...person liable to the payment of any rent, annuity or annual payment, either as a charge on property or as a personal debt or obligation by virtue of any contract, may deduct the duty, and that the deduction is to be allowed under a penalty of 50/. (p). This section...
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Direct taxes and stamp duties

Stephen Dowell - 1884
...rent, yearly interest of money or annuity or other annual payment, whether as a charge on any property or as a personal debt or obligation by virtue of any contract, on making the payment, to deduct the tax chargeable during the period through which the same was accruing...
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The Acts Relating to the Income Tax: With References to the Decisions on the ...

Stephen Dowell - 1885 - 375 Seiten
...interest, &c. Deduction to be made from the net sum payable utter allowing fur poor rate in I reland. or as a personal debt or obligation by virtue of any contract, whether the same shall be received or payable half-yearly or at any shorter or more distant periods,...
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Journal of the Institute of Bankers, Band 10

Institute of Bankers (Great Britain) - 1889
...yearly interest of money, or any annuity or other annual payment either as a charge on any property or as a personal debt or obligation by virtue of any contract, whether the same shall be received or payable half-yearly or at any shorter or more distant periods,...
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Cases Decided in the Court of Session, Court of Justiciary, and House of Lords

1896
...Britain, either as a charge on any property of the person paying the same by virtue of any deed or will or otherwise, or as a reservation thereout, or...distant periods, there shall be charged for every twenty shillings of the annual amount thereof the sum of sevenpence, without deduction, according to...
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