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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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Cases Decided in the Court of Session, Court of Justiciary, and House of Lords

1898
...charge on any property of the person paying the same by virtue of any deed or will or otherтае, or as a reservation thereout, or as a personal debt or obligation by ratne of any contract, or whether the same shall be received and payable tilf-yearly, or at any shorter...
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The Scots Statutes Revised ...: The Public General Statutes Affecting ...

Scotland - 1899
...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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Tax Cases Reported Under the Direction of the Board of Inland ..., Band 3

1899
...payments, 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,...distant periods, there shall be charged for every twenty shillings of the annual amount thereof the sum of seven pence." That by the 40th section of...
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The Scots Statutes Revised ...: The Public General Statutes Affecting ...

Scotland - 1900
...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 Income Tax Acts: With Introduction, Notes, and Cross-references

Herbert St. George Peacock, Rollo F. Graham Campbell - 1901 - 532 Seiten
...Britain] (h), 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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The Acts Relating to the Income Tax

Great Britain, Stephen Dowell - 1902 - 474 Seiten
...either as a charge on J,'^™}"" any property of the person paying the same by virtue of any deed or will or otherwise, or as a reservation thereout, or...shorter or more distant periods, there shall be charged (c) for every twenty shillings of the annual amount thereof the sum of sevenpence, without deduction,...
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The Weekly Reporter, Band 54

1906
...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 . . . shall be entitled and is hereby authorized, on making such payment, to deduct and retain thereout...
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The Law Relating to Income Tax: With Statutes, Forms and Decided Cases in ...

Arthur Robinson - 1908 - 543 Seiten
...of money, or any annuity or other rent, interest, 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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A Guide to Income-tax Practice

Adam Murray, Roger Neale Carter - 1911 - 545 Seiten
...Kingdom), 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 debt or obligation by Alexandria virtue of any contract, or whether the same shall be received Musgrave. ' and payable half-yearly,...
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British Ruling Cases from Courts of Great Britain, Canada, Ireland ..., Band 9

1920
...property of the person paying the same by virtue of any deed or will" — this is an annuity given by a will — "or otherwise, or as a reservation thereout, or as a personal debt," and so on, "there shall be charged for every 20,s\ of the annual amount thereof the sum of," — and...
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