The Scots Law Times, Volume 1C.E. Green, 1893 - Law |
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Page 190
... duty which , by section 3 ( 6 ) of the Finance ( 1909-10 ) Act 1910 , was declared to be a stamp duty for the purposes of that Act . Further , by section 10 ( 2 ) of the Finance Act it was provided that the exemption from stamp duty ...
... duty which , by section 3 ( 6 ) of the Finance ( 1909-10 ) Act 1910 , was declared to be a stamp duty for the purposes of that Act . Further , by section 10 ( 2 ) of the Finance Act it was provided that the exemption from stamp duty ...
Page 191
... duty upon the transaction . It is accepted that , if increment value duty is due , the amount is £ 303 . John Miller and others base their claim for exemption from increment value duty upon the statutory powers , including the statutory ...
... duty upon the transaction . It is accepted that , if increment value duty is due , the amount is £ 303 . John Miller and others base their claim for exemption from increment value duty upon the statutory powers , including the statutory ...
Page 192
... duties are termed stamp duties which are in the same position as those in question . For instance , by the Succession Duty Act of 1853 , section 9 , succession duties " shall be considered as stamp duties , and shall be under the care ...
... duties are termed stamp duties which are in the same position as those in question . For instance , by the Succession Duty Act of 1853 , section 9 , succession duties " shall be considered as stamp duties , and shall be under the care ...
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1ST DIV 2ND DIV accident accordingly action Agents appellants apply Assessor authority averments bills of lading burgh Burgh Police Scotland cargo circumstances claim clause Commissioners common law compensation complainers contract contractors conveyance Court of Session creditors damages December defenders discharge disposition duty effect entitled entry evidence fact farm favour February Forto Glasgow ground held heritable Insurance inter alia interlocutor January judgment lands Lands Valuation Scotland lease liable Lord Dundas Lord Johnston Lord Ordinary Lord President Lordships March March 13 Martinmas ment obligation opinion OUTER HOUSE owners parish payable payment person pilot possession present proof proved purchase purpose question Railway reason referred regard rent respondents rule Rule 94 Scotland second parties settlement Sheriff Court Sheriff-Substitute shew ship statute statutory tenant testator tion Traill trustees valuation Vict Whitsunday words