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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 Sums (so far as the same can be computed) which have been or will be received in Great Britain in the current Year, without any Deduction or Abatement. "
The Weekly Notes - Page 108
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
...""''• under Schedule (C.) of this act. The duty to be charged in respect thereof shall be computed on a sum not less than the full amount of the sums...current year, without any deduction or abatement. Fifth Case. — The duty to be charged in respect of Computation possessions in Ireland, or in the...
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Statutes at Large ...: (37 v.) A collection of the public general statutes ...

Great Britain - 1842 - 1294 pages
...charged under Schedule (C.) of this Act. The Duty to be charged in respect thereof shall be computed on a Sum not less than the full Amount of the Sums...current Year, without any Deduction or Abatement. Fifth Case. — The Duty to be charged in respect of Possessions in Ireland, or in the British Plantations...
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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
...charged under Schedule (C.) of this Act The duty to be charged in respect thereof shall be computed on a "sum not less than the full amount of the sums (to fa »sthe same can be computed) which have been or will be received in Great Britain in the current...
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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
...charged under Schedule (C.) of this Act. The duty to be charged in respect thereof shall be computed on a sum not less than the full amount of the sums...current year, without any deduction or abatement. Fifth Case. — The duty to be charged in respect of possessions in Ireland, or in the British Plantations...
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The Income Tax Laws at Present in Force in the United Kingdom: With ...

Stephen Dowell - Income tax - 1874 - 568 pages
...this Act. RULE. The duty to be charged in respect thereof shall be computed on a sum not less than a full amount of the sums (so far as the same can be...Britain* in the current year, without any deduction or abatement.3 Computation of CASE V. FIFTH CASE. — The duty to be charged in respect of possessions...
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The Acts Relating to the Income Tax: With References to the Decisions on the ...

Stephen Dowell - Income tax - 1885 - 430 pages
...charging of duties in Ireland, by the express provisions of the Act of 1853.' See 8. 7 of that Act. (so far as the same can be computed) which have been or will be received in the United Kingdom in the current year, without any deduction or abatement.1 CASE V. Computa- FIFTH...
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Reports of Tax Cases, Volume 5

Taxation - 1911 - 754 pages
...1842, Section 100, charging duty on Foreign interest. Duty is chargeable (I now quote textually) " on a sum not less than the full amount of the sums...be received in Great Britain in the current year." The whole point, therefore, depends upon this : Has this sum of £76,000 been received in this country,...
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The Scots Law Times, Volume 1

Law - 1912 - 562 pages
...which says that "the duty to be charged in respect thereof " (that is, of interest) " shall be computed on a sum not less than the full amount of the sums...current year without any deduction or abatement." Now, the argument for the Crown is that the interest in question was received in Great Britain in the...
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Cases Decided in the Court of Session, Court of Justiciary, and ..., Volume 23

Law reports, digests, etc - 1896 - 1448 pages
...charged under Schedule C of this Act. " The duty to be charged in respect thereof shall be computed on a sum not less than the full amount of the sums...current year, without any deduction or abatement." Section 102 enacts, — "And be it enacted that upon all annuities, yearly interest of money, or other...
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Cases Decided in the Court of Session, Court of Justiciary, and ..., Volume 14

Law reports, digests, etc - 1898 - 1322 pages
...profides that in regard to foreign securities the duty to be charged in respect thereof shall be computed on a sum not less than the full amount of the sums which ¿ave been or will he received in Great Britain in the current year, without any 'Mnction or...
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