Parliamentary Papers, Volume 1H.M. Stationery Office, 1927 - Bills, Legislative |
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Page
... sur - tax . 40. Power to require returns of income from all sources . 41. Special provisions as to returns in connection with sur - tax , & c . 42. Basis of assessment for Schedule E , & c . 43. Minor amendments . 44 . Construction and ...
... sur - tax . 40. Power to require returns of income from all sources . 41. Special provisions as to returns in connection with sur - tax , & c . 42. Basis of assessment for Schedule E , & c . 43. Minor amendments . 44 . Construction and ...
Page 23
... sur - tax " ) shall be computed , assessed , charged , collected and paid as a deferred instalment of income tax according to the provisions of this Part of this Act relating to sur - tax ; and super - tax shall not be charged for the ...
... sur - tax " ) shall be computed , assessed , charged , collected and paid as a deferred instalment of income tax according to the provisions of this Part of this Act relating to sur - tax ; and super - tax shall not be charged for the ...
Page 26
... Sur - tax shall be due and payable as a 5 deferred instalment of income tax on or before the first day of January next after the end of the year of assess- ment for which it is payable , except that sur - tax or any part of any sur - tax ...
... Sur - tax shall be due and payable as a 5 deferred instalment of income tax on or before the first day of January next after the end of the year of assess- ment for which it is payable , except that sur - tax or any part of any sur - tax ...
Page 27
... tax shall not be taken into account in computing sur - tax , but shall be given from income tax charged or chargeable at the standard rate . ( 7 ) Assessments in respect of sur - tax shall be subject to appeal to the Special ...
... tax shall not be taken into account in computing sur - tax , but shall be given from income tax charged or chargeable at the standard rate . ( 7 ) Assessments in respect of sur - tax shall be subject to appeal to the Special ...
Page 28
... sur - tax , and the penalties for failure to make a return , shall apply as if they were not married ; and 10 ( b ) The income of the husband and wife shall be treated as one in estimating total income for the purposes of sur - tax ...
... sur - tax , and the penalties for failure to make a return , shall apply as if they were not married ; and 10 ( b ) The income of the husband and wife shall be treated as one in estimating total income for the purposes of sur - tax ...
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