The Scots Law Times, Volume 2W. Green & Son, Limited, 1924 - Law |
From inside the book
Results 1-5 of 100
Page 4
... statute as its own interpreter , selecting that one of the three possible meanings attributed to the word income which accords best with the statutory scheme of which subsection ( 7 ) of section 7 forms part , and which makes the statute ...
... statute as its own interpreter , selecting that one of the three possible meanings attributed to the word income which accords best with the statutory scheme of which subsection ( 7 ) of section 7 forms part , and which makes the statute ...
Page 7
... statute which would be , as suggested in the case of Attorney- makes the income of a particular year a factor General v . Power ( [ 1906 ] 2 I.R. 272 ) , an from which the amount of a tax is to be cal- addition to the property yielding ...
... statute which would be , as suggested in the case of Attorney- makes the income of a particular year a factor General v . Power ( [ 1906 ] 2 I.R. 272 ) , an from which the amount of a tax is to be cal- addition to the property yielding ...
Page 8
... statute , ham . modo calculandi , to figure the cesser of the November 17 , annuity as making a capital addition to the property , i.e. the entailed estates , yielding an income equal to the annuity ; that is to say , an income of ...
... statute , ham . modo calculandi , to figure the cesser of the November 17 , annuity as making a capital addition to the property , i.e. the entailed estates , yielding an income equal to the annuity ; that is to say , an income of ...
Page 18
... statute , he claims to be entitled to raise this amount , inter alia , by a sale of the estate . Special provision is made by section 23 ( 18 ) of the Act for the case in which the property is not vested in the person paying the duty ...
... statute , he claims to be entitled to raise this amount , inter alia , by a sale of the estate . Special provision is made by section 23 ( 18 ) of the Act for the case in which the property is not vested in the person paying the duty ...
Page 33
... statute , unfortunately I think , does not specify what the exempted or permitted purposes are . It merely declares that the vehicle , in order to entitle it to an exemption from duty , must be " used solely in connection with the ...
... statute , unfortunately I think , does not specify what the exempted or permitted purposes are . It merely declares that the vehicle , in order to entitle it to an exemption from duty , must be " used solely in connection with the ...
Other editions - View all
Common terms and phrases
1ST DIV 2ND DIV accordingly action Agents amount annual value appellants application arbitrator assessment Assessor averments building charge circumstances claim Clan Gordon clause compensation complainers contract Counsel Court Court of Session craved Dean of Guild decision deduction deed of entail defender duty entitled evidence ex facie fact favour February February 9 Glasgow granted ground heir held heritable House income tax Inland Revenue inter alia interest interlocutor issue January judgment lands liable liquidator Lord Advocate Lord Justice-Clerk Lord Ordinary Lord President Lordships ment opinion owner parties payment person petition petitioner prescription prescriptive period present proprietor provisions purpose pursuer question referred regard rent respect respondent Scotland SCOTS LAW Sheriff Sheriff Court Sheriff-Substitute shew ship Spathari statute subjects Summary Jurisdiction Scotland super-tax tenant thereof tion trustees Valuation Committee Valuation Roll vessel Wemyss Wemyss Castle