British and Foreign State PapersH.M. Stationery Office, 1952 |
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Página 51
... profits tax , or would have been so allowable if the period for which the amount of capital is being computed had been a chargeable accounting period ; and ( b ) in the case of the business of an assurance company , also any sums ...
... profits tax , or would have been so allowable if the period for which the amount of capital is being computed had been a chargeable accounting period ; and ( b ) in the case of the business of an assurance company , also any sums ...
Página 93
... profits for which is to be ascertained for the purposes of excess profits tax ; 29 ( b ) the expression " period of computation ' means , in relation to a period of charge , any period the profits or the capital of which are relevant ...
... profits for which is to be ascertained for the purposes of excess profits tax ; 29 ( b ) the expression " period of computation ' means , in relation to a period of charge , any period the profits or the capital of which are relevant ...
Página 99
... profits tax were assessable for that period , would , in the opinion of the Commissioners , be payable therefor and ... profits tax , with the substitution- ( a ) for the references to excess profits tax , of references to the national ...
... profits tax were assessable for that period , would , in the opinion of the Commissioners , be payable therefor and ... profits tax , with the substitution- ( a ) for the references to excess profits tax , of references to the national ...
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accordance aforesaid Agreement amended amount apply appointed Article assessment authorised body corporate Buckingham Palace bulgare Bulgarian Bulgarian nationality certificate chargeable accounting period charged commercial Commission Commissioners Constitution customs deemed deux droits duties effect election enacted established être exceed excess profits tax exchange exercise Finance Act force Foreign Affairs français frontière Government granted hereby High Contracting Parties income tax Iran Kilo Kingdom of Yugoslavia Legislative Council licence Majesty's Majesty's Government ment most-favoured-nation municipal national defence contribution Order in Council paragraph payable payment person powers present President principal Order Privy Council provisions purposes ratification reference regulations relation respect Rules and Orders schedule sera seront Soviet Socialist Republics specified Statutory Rules sub-paragraph sub-section substituted territoires territory Thaïlande thence thereof tion trade or business Treaty Treaty Series Trinidad and Tobago Union of Soviet United Kingdom virtue vote