The Scots Law Times, Part 3C.E. Green, 1910 - Law reports, digests, etc |
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Page 4
10 EDWARD 7 , CHAPTER 8 . ( 2 ) The site value of the land on the occasion on which increment value duty is to be collected shall be taken to be- ( a ) where the occasion is a transfer on sale of the fee simple of the land , the value ...
10 EDWARD 7 , CHAPTER 8 . ( 2 ) The site value of the land on the occasion on which increment value duty is to be collected shall be taken to be- ( a ) where the occasion is a transfer on sale of the fee simple of the land , the value ...
Page 9
... value of the fee simple . 14. EXEMPTIONS FROM REVERSION DUTY , AND ALLOWANCES .- ( 1 ) Where , in the case of a ... increment value duty is due in respect of any increment value it is proved to the satisfaction of the Commissioners that ...
... value of the fee simple . 14. EXEMPTIONS FROM REVERSION DUTY , AND ALLOWANCES .- ( 1 ) Where , in the case of a ... increment value duty is due in respect of any increment value it is proved to the satisfaction of the Commissioners that ...
Page 13
... duty shall not be charged in respect of common clay , common brick clay ... value of the same amount as the rent payable ; and any person from whose ... increment value duty is charged has been reduced under the provisions of this Act for ...
... duty shall not be charged in respect of common clay , common brick clay ... value of the same amount as the rent payable ; and any person from whose ... increment value duty is charged has been reduced under the provisions of this Act for ...
Contents
COMPANY LAW NOTES OF ENGLISH | 26 |
Juridical Review | 32 |
DEWAR INSTALLATION OF THE HON LORD | 41 |
26 other sections not shown
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Common terms and phrases
Act of Sederunt advocate amend amount appeal apply appointed April nineteen hundred certificate chargeable charged clerk Commissioners Consolidated Fund contract note Court of Session day of April death deduction duty payable Edinburgh entitled estate duty exceed exceeding Excise Faculty Faculty of Advocates fee simple Finance Act Glasgow Govan Government Board held House hundred and nine income tax increment value duty Inland Revenue interest Ireland Kilmalcolm Kirkcaldy lessee lessor liable licence Licensing Scotland liquor Lord Lord Advocate Majesty ment mineral rights duty mining lease motor spirit on-licence paid Parish Council Parliament pauper payment pension person pounds premises principal Act provisions purpose reference registration of title relief rent residence residential settlement respect salaries and expenses Schedule Scotland Scots Law Sheriff Court Society solicitor statute thereof thirtieth day tion Treasury undeveloped land duty United Kingdom valuation Vict wayleave