The Law Relating to Income Tax: With Statutes, Forms and Decided Cases in the Courts of England, Scotland and Ireland

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Stevens & Sons, 1908 - Income tax - 543 pages
 

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Page 251 - That upon all annuities, yearly interest of money, or other annual payments, whether such all annual payments shall be payable within or out of Great 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...
Page 467 - 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 469 - 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 200 - ... arising or accruing to any person residing in the United Kingdom from any kind of property •whatever, whether situate in the United Kingdom or elsewhere...
Page 418 - 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 503 - An Act for granting to Her Majesty duties on profits arising from property, professions, trades, and offices," is in this Act referred to and may be cited as the Income Tax Act, 1853.
Page 357 - Duties hereby granted, and otherwise in relation thereto, so far as the same shall not be superseded by and shall be consistent with the express Provisions of this Act, as fully and effectually to all Intents and Purposes as if the same had been herein repeated and specially enacted, mutatis mutandis. with reference to the Duties by this Act granted.
Page 390 - " Or on any hospital, public school, or almshouse in respect of '' the public buildings, offices, and premises belonging to such " hospital, public school, or almshouse, and not occupied by any " individual officer or the master thereof, whose whole income, " however arising, estimated according to the rules and directions '' of this Act, shall amount to or exceed one hundred and fifty " pounds per annum, or by any person paying rent for the same...
Page 279 - Thirty-four, for granting to Her Majesty Duties on Profits arising from Property, Professions, Trades, and Offices...
Page 510 - An Act to grant certain Duties of Customs and Inland Revenue, and to repeal and alter other Duties of Customs aud Inland Revenue.

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