The Scots Law Times, Part 2C.E. Green, 1923 - Law reports, digests, etc |
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Page 129
... Schedule A of the First Schedule appended to the Income Tax Act 1918. For the purpose of focusing the scope of the taxation , reference should be made to section 1 of the 1918 Act , which pro- vides that the income tax levied in any ...
... Schedule A of the First Schedule appended to the Income Tax Act 1918. For the purpose of focusing the scope of the taxation , reference should be made to section 1 of the 1918 Act , which pro- vides that the income tax levied in any ...
Page 131
... Schedule B ( as well as under Schedule A ) , in respect that the lets are for a period less than a year . It may be noted in passing that while the older practice was to assess such lands under Schedule B on their annual value , taking ...
... Schedule B ( as well as under Schedule A ) , in respect that the lets are for a period less than a year . It may be noted in passing that while the older practice was to assess such lands under Schedule B on their annual value , taking ...
Page 144
... Schedule to this Act are , in so far as they are in force and are temporary in their duration , limited to expire as respects the Acts mentioned in Parts I. and II . of that schedule on the thirty - first day of December , nineteen ...
... Schedule to this Act are , in so far as they are in force and are temporary in their duration , limited to expire as respects the Acts mentioned in Parts I. and II . of that schedule on the thirty - first day of December , nineteen ...
Contents
ACTS OF SEDERUNT see Index to Statutes PAGE LEGAL ARTICLEScontinued | 1 |
LEGAL ARTICLEScontinued | 5 |
AMBATIELOS The | 15 |
29 other sections not shown
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action Advocate Agricultural Agricultural Holdings Scotland amended amount annual apply appointed April arbitration arrestment assessment authorised authority Bill burgh charge claim clerk Commissioners committee compensation Council Cour de Cassation Court of Appeal Court of Session decision deduction deed defendant duty dwelling-house Edinburgh Gazette Edition effect English entitled Faculty Faculty of Advocates fees Glasgow held holding House income tax industrial assurance Inland Revenue interest issued judge judgment Justice land landlord law agent liability LL.B Lord maritime lien ment Messrs Minister nineteen hundred Notary notice opinion owner paid payable payment period person plaintiffs practice President Price principal Act profits provisions purpose question railway referred rent respect rules Schedule Scots Law Scottish Secretary for Scotland Sheriff Court ship society or company solicitor statute substituted super-tax tenant terce thereof tion tipstaff Treasury Vict words writer