The Acts Relating to the Income Tax: With References to the Decisions on the Subject |
Common terms and phrases
abatement according act of parliament additional commissioners aforesaid allowed amend amount annual payment annual value appeal appointed arrears assessing and charging assessors authorised Bank of England certificate claim clerk commis commissioners acting commissioners for special commissioners of inland contained corporation deduction default delivered directed district dividends division duplicates duties charged employments of profit enacted England entitled executing this Act exemption hereditaments hereinafter High Court income tax Acts inland revenue inspector or surveyor Ireland land tax commissioners Law Rep levied liable Majesty Majesty's Majesty's Treasury manner ment mentioned missioners notice oath occupier office or employment officer for receipt Oxfordshire paid parish or place payable penalty person pounds profits and gains profits or gains Provided received relating rent resident respective commissioners rules sche Scotland sioners special purposes stewartry Taxes Management Act tenant tenements therein thereof tion tithes United Kingdom valuation Worcestershire
Popular passages
Page xxi - MOST GRACIOUS SOVEREIGN, WE, Your Majesty's most dutiful and loyal subjects the Commons of the United Kingdom of Great Britain and Ireland in Parliament assembled, towards raising the necessary supplies to defray Your Majesty's public expenses, and making an addition to the public revenue, have freely and voluntarily resolved to give and grant unto Your Majesty the several duties herein-after mentioned...
Page 190 - shall mean and include the commissioners of her Majesty's Treasury of the United Kingdom of Great Britain and Ireland, or any three or more of them, or the lord high treasurer of the said United Kingdom for the time being ; the term ' affidavit ' and the term
Page 3 - Majesty, for granting an aid .to His Majesty by a land tax to be raised in Great Britain, for the service of the year one thousand seven hundred and ninety-eight.
Page 232 - 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 as a personal debt or obligation by virtue of any contract, or whether the same shall be received and payable half-yearly, or at any shorter or more distant periods...
Page 277 - ... and in any such action the defendant may plead the general issue, and give this Act and the special matter in evidence at any trial to be had thereupon...
Page 257 - And where any machinery or plant is let upon such terms that the burden of maintaining and restoring the same falls upon the lessor, he shall be entitled, on claim made to the Commissioners for general or special purposes in the manner prescribed by section sixty-one of the Act of the fifth and sixth years of Her Majesty's reign.
Page 270 - Majesty's license," shall be repealed: Provided that such repeal shall not affect any penalty, forfeiture, or other punishment incurred or to be incurred in respect of any offence committed before this Act comes into operation...
Page 208 - Kingdom or elsewhere ; and for and in respect of the annual profits or gains arising or accruing to any person residing in the United Kingdom from any profession, trades, employment, or vocation, whether the same shall be carried on in the United Kingdom or elsewhere...
Page 96 - Proprietor, and Occupier respectively, being charged as aforesaid, or having allowed such Deduction, shall be acquitted and discharged of so much Money as if the same had actually been paid unto...
Page 252 - London, the town council of any borough for the time being subject to the act of the session of the fifth and sixth years of the reign of King William the Fourth, chapter seventy-six, intituled "An Act to provide for the regulation of municipal corporations in England and Wales...