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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 Weekly Notes - Page 109
edited by - 1902
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The Income Tax Act, 5 & 6 Vict. C. 35: With a Practical and ..., Page 135

Great Britain - Income tax - 1842 - 246 pages
...Britain, and foreign posses- <=olonies, &c. sions. The duty to be charged in respect thereof shall be computed on a sum not less than the full amount of the actual sums annually received in Great Britain, either for remittances from thence payable in Great...
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The Law Journal for the Year 1832-1949: Comprising Reports of Cases in the ...

Law reports, digests, etc - 1842 - 770 pages
...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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Statutes at Large ...: (37 v.) A collection of the public general statutes ...

Great Britain - 1842 - 1294 pages
...Dominions out of Great Britain, and Foreign Possessions. The Duty to be charged in respect thereof shall belon;' ing to Her Britannic Majesty, the other within t actual Sums anually received in Great Britain, either for Remittances from thence payable in Great...
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Unrepealed and Unexpired Acts of the Legislative Council of India ..., Volume 3

George Smoult Fagan - Law - 1862 - 842 pages
...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...
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Hand-book of Income Tax Law & Practice: With an Index to the Acts of ...

Charles Senior - Income tax - 1863 - 550 pages
...of the 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 - Income tax - 1864 - 436 pages
...particular cases herein mentioned. — 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 Tr *° e such trade, manufacture, adventure, or concern upon a fair...
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The Exchequer Reports: Reports of Cases Argued and Determined in ..., Volume 2

Great Britain. Court of Exchequer, Edwin Tyrrell Hurlstone, Francis Joseph Coltman - Law reports, digests, etc - 1866 - 662 pages
...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 emoluments of such professions, employments, or vocations upon a...
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The Income Tax Laws at Present in Force in the United Kingdom: With ...

Stephen Dowell - Income tax - 1874 - 568 pages
...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 emoluments of such professions, employments, or vocations upon a...
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The Income Tax Laws at Present in Force in the United Kingdom: With ...

Stephen Dowell - Income tax - 1874 - 568 pages
...Schedule (D.) in respect of professions, employments, or vocations not contained in any other Schedule, ia to be computed on a sum not less than the full amount of the balance of the profits, gains, and emoluments of such professions, employments, or vocations upon a...
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Cases Decided in the Court of Session, Court of Justiciary, and House of Lords

Law reports, digests, etc - 1894 - 1486 pages
...adventure, or concern in 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 the balance of the profits or gains of such trade, &c. upon a fair and just average of three years, ending...
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