Skip to content


Judgment Search Results Home > Cases Phrase: finance act 1983 preamble 1 finance act 1983 Court: house of lords Page 1 of about 47 results (0.079 seconds)

Mar 09 1953 (FN)

Commissioners of Inland Revenue Vs. City of Glasgow Police Athletic As ...

Court : House of Lords

..... did not address themselves to a discussion and decision of the question of law submitted for their opinion, whether the city of glasgow police athletic association is, within the meaning and for the purposes of section 30 of the finance act, 1921 (as amended by section 24 of the finance act, 1927) a charity, namely a body of persons established for charitable purposes only. ..... decision of the court being framed as follows:' the question of law for the opinion of the court is whether the city of glasgow police athletic association is, within the meaning and for the purposes of section 30 of the finance act, 1921 (as amended by section 24 of the finance act, 1927), a charity, namely a body of persons established for charitable purposes only. ..... in my view, the purpose for which the association is established, within the meaning of section 30 (3) ofthe finance act, 1921, is the non-charitable purpose which i have already stated and the achievement of the results set out in paragraph v is simply a consequence which will follow if the purpose "for which the association is established is carried ..... 531 at page 583, and the purpose first stated is far indeed from the "spirit and intendment "of the preamble to the statute 43 elizabeth c. .....

Tag this Judgment!

Oct 13 2005 (FN)

Jackson and others (Appellants) Vs. Her Majesty's Attorney General (Re ...

Court : House of Lords

..... that bill shall, on its rejection for the third time by the house of lords, unless the house of commons direct to the contrary, be presented to his majesty and become an act of parliament on the royal assent being signified thereto, notwithstanding that the house of lords have not consented to the bill: provided that this provision shall not take effect unless two years ..... , hc hansard col 1434); "or a bill affecting the continued existence or the prerogative rights, and powers of the crown" (rejected 24 april 1911, hc hansard col 1466); "or bill for modifying this act" (rejected 24 april 1911, hc hansard, col 1498); "or a bill which contains any provision affecting the qualification for the exercise of the parliamentary franchise or affecting the right to vote at any parliamentary ..... that bill shall, on its rejection for the third time by the house of lords, unless the house of commons direct to the contrary, be presented to his majesty and become an act of parliament on the royal assent being signified thereto, notwithstanding that the house of lords have not consented to the bill: provided that this provision shall not take effect unless two years ..... provisions of the parliament act 1911 and by authority of the same" which appear in the preamble to the 1949 act, as directed by section 4 of the 1911 act, provide courts with ..... june 1907, adopted by the commons before rejection of the 1909 finance bill, referred quite generally to "bills passed by this house ..... in 1979, 1983 and 1987 .....

Tag this Judgment!

Jun 21 1944 (PC)

Chichester Diocesan Fund and Board of Finance (incorporated) Vs. Simps ...

Court : House of Lords

..... his executors upon trust for sale and conversion, and subject to certain payments thereout, directed them to apply the residue for such charitable institution or institutions or other charitable or benevolent object or objects in england as my acting executor or executors may in their or his absolute discretion select, and to be paid to or for such institutions and objects, if more than one, in such proportions as my executors or executor may think proper. ..... be made by general words for objects to be selected by the executors and which are free from certain restrictions such as the rule against perpetuities, and have certain immunities under the income tax acts, should be scrutinised before their right to be classed as charitable is admitted, but it is a different matter to make the test depend on anything but matters of substance. ..... preamble will be found conveniently set out in section 13 (2) of the mortmain and charitable uses act, 1888, which after reciting that in divers enactments and documents reference is made to charities within the meaning purview and interpretation of the said act, enacted that references to such charities should be construed as references to charities within the meaning purview and interpretation of the said preamble ..... on the 16th may, 1938, and the executors forthwith proceeded to a distribution of the testator's large estate among a number of institutions, one of which was the appellant, the chichester diocesan fund and board of finance (incorporated). .....

Tag this Judgment!

Dec 09 2004 (FN)

Regina Vs. Immigration Officer at Prague Airport and Another (Responde ...

Court : House of Lords

..... "the law and procedure of the international court of justice: general principles and sources of law" (1950) 27 byil 1, 12-13: "the essence of the doctrine is that although a state may have a strict right to act in a particular way, it must not exercise this right in such a manner as to constitute an abuse of it; it must exercise its rights in good faith and with a sense of responsibility; it must have bona fide ..... (a) subject the person to a more rigorous examination than other persons in the same circumstances; (b) exercise powers under paragraphs 2(3), 2a, 4 and 21 of schedule 2 to the immigration act 1971; (c) detain the person pending his examination under paragraph 16 (1) of schedule 2 to the immigration act 1971; (d) decline to give the person's notice of grant or refusal of leave to enter in a form permitted by part iii of the immigration (leave to enter and remain ..... held, in r v entry clearance officer, bombay, ex p amin [1983] 2 ac 818, that it did not apply to acts done on behalf of the crown which were of an entirely different kind from any act that would ever be done by a private person, in that case ..... the broad aims of that convention are reflected in its preamble: "the high contracting parties, considering that the charter of the united nations and the universal declaration of human rights approved on 10 december ..... all three of these people were to some extent acting a part, in that their trips had been provoked and financed by the errc, but they were genuinely intending .....

Tag this Judgment!

Jul 18 2007 (FN)

Sempra Metals Limited (formerly Metallgesellschaft Limited) (Responden ...

Court : House of Lords

..... from 8th september 2003 (and so not applicable to the subject-matter of this appeal), s.320 of the finance act 2004 in fact means that the provisions of s.32(1)(c) of the limitation act 1980 no longer apply to mistakes of law relating to a taxation matter under the care and management of the ..... a member state in breach of rules of community law is the consequence and complement of the rights conferred on individuals by community provisions as interpreted by the court: amministrazione delle finanze dello stato v spa san giorgio (case 199/82) [1983] ecr 3595, 3612, para 12; barra v belgian state (case 309/85) [1988] ecr 355, 376, para 17; bp supergas anonimos etairia geniki emporiki-viomichaniki kai antiprossopeion v greek state (case c-62/93) [1995] ecr i-1883, 1919, ..... the above-mentioned provisions of the ec treaty give rise to a restitutionary right for a resident subsidiary of a parent company resident in another member state and/or the said parent to claim a sum of money by way of interest on the [act] which the subsidiary paid on the basis that the national laws did not allow it to make a group income election, or can such a sum only be claimed, if at all, by way of an action for damages pursuant to the principles ..... in para 14 of the preamble to commission regulation (ec) no 794/2004 of 21 april 2004 implementing council regulation (ec) no 659/1999 laying down detailed rules for the application of article 93 of the ec treaty (oj 2004 l140, p 2) the commission stated: "given the .....

Tag this Judgment!

Dec 08 2005 (FN)

A and Others (Appellants) (Fc) and Others Vs. Secretary of State for t ...

Court : House of Lords

..... . it would hardly be compatible with the underlying values of the convention, that 'common heritage of political traditions, ideals, freedom and the rule of law' to which the preamble refers, were a contracting state knowingly to surrender a fugitive to another state where there were substantial grounds for believing that he would be in danger of being subjected to torture, however heinous the crime ..... . it would hardly be compatible with the 'common heritage of political traditions, ideals, freedom and the rule of law' to which the preamble refers, were a contracting state knowingly to surrender a person to another state where there were substantial grounds for believing that he would be in danger of being subjected to torture or inhuman or degrading treatment or punishment (soering, cited above, p 35, ..... ." the council of europe convention on the prevention of terrorism of 16 may 2005, recalling in its preamble "the need to strengthen the fight against terrorism and reaffirming that all measures taken to prevent or suppress terrorist offences have to respect the rule of law and democratic values, human rights and fundamental ..... rideh was transferred to broadmoor hospital under sections 48 and 49 of the mental health act 1983 in july 2002. ..... . the preamble to the united nations charter (1945) recorded the determination of member states to reaffirm their faith in fundamental human rights and the dignity and worth of the human person and to establish conditions under .....

Tag this Judgment!

May 02 2007 (FN)

Obg Limited and Others (Appellants) Vs. Allan and Others (Respondents)

Court : House of Lords

..... on the mind of the contract breaker to cause him to break his contract, are used by the interferer; but, secondly, that (apart from conspiracy to injure, which, as i have said, is not in question so far as this motion is concerned) acts of a third party lawful in themselves do not constitute an actionable interference with contractual rights merely because they bring about a breach of contract, even if they were done with the object and intention of bringing about such ..... lord hoffmann does not question the correctness of the decisions of the court of appeal in rca corporation v pollard [1983] ch 135 or of jacob j in isaac roen v red box toy factory ltd [1999] fsr 785, which show that a bootlegger's activities, although actionable by the owner of the intellectual property rights in question, are not actionable (by statute or at ..... the house to several authorities where a contrary view seems to have been expressed; for instance, metropolitan borough of solihull v national union of teachers [1985] irlr 211, 213, paras 7-10, and welsh development agency v export finance co ltd [1992] bclc 148, 179. ..... defendant may, for instance, interfere with another's contract in order to protect an equal or superior right of his own, as in edwin hill and partners, first national finance corpn plc [1989] 1 wlr 225. ..... in welsh development agency v export finance co ltd [1992] bclc 148 the court of appeal held that 'property' in section 234(3) does not include intangibles because they cannot be 'seized .....

Tag this Judgment!

Jul 30 2009 (FN)

Moore Stephens (a Firm) (Respondents) Vs. Stone Rolls Limited (In Liqu ...

Court : House of Lords

..... cited to the court of appeal are listed as bank of credit and commerce international (overseas) ltd v price waterhouse 24 march 1998, laddie j, barings plc v coopers and lybrand [2003] 1 lloyds rep ir 566 and sasea finance ltd (in liquidation) v kpmg [2000] 1 all er 676, but there were some other strands in the litigation about barings, and many other strands in the bcci litigation (mr brindles printed case refers in particular to the judgment ..... substantial part of the regular activities of the directing mind in his office, then it is unrealistic in the extreme to consider that the manager is the directing mind of the companywhere the criminal act is totally in fraud of the corporate employer and where the act is intended to and does result in benefit exclusively to the employee-manager, the employee-directing mind, from the outset of the design and execution of the criminal plan, ceases to be a directing ..... the shareholders of a company have a collective interest in the companys proper management and in so far as a negligent failure of the auditor to report accurately on the state of the companys finances deprives the shareholders of the opportunity to exercise their powers in general meeting to call the directors to book and to ensure that errors in management are corrected, the shareholders ought to be entitled to a ..... 711 f 2d 1343 (1983) (also usca, 7th circ ..... [1983] ch ..... mat was bailee of very valuable gold bullion stolen in a notorious armed robbery which took place in 1983. .....

Tag this Judgment!

Apr 25 2007 (FN)

Stack (Appellant) Vs. Dowden (Respondent)

Court : House of Lords

..... which the home was acquired; the nature of the parties' relationship; whether they had children for whom they both had responsibility to provide a home; how the purchase was financed, both initially and subsequently; how the parties arranged their finances, whether separately or together or a bit of both; how they discharged the outgoings on the property and their other household expenses. ..... the 1960s most of the reported cases are concerned with disputes between married couples, and many of them focus on the issue of whether section 17 of the married women's property act 1882 was purely procedural, or gave the court a discretion to vary the parties' beneficial interests to accord with the court's view of what was fair. ..... . the task of the judge is normally made no easier by bad feeling between the parties, conflicts of fact, the need to examine finances discussions and actions, the number and incommensurability of relevant factors, and the welter of court of appeal authority (not all of which is consistent ..... or leasehold property is acquired in the name of two parties, the effect of sections 1, 34, and 36 of the law of property act 1925 is that they must be joint owners of the legal estate: they enjoy equal rights in respect of an undivided title, ..... in 1983, mr stack was "self-employed" as a builder/decorator, claiming no benefits but making no tax returns ..... in 1983, a house in purves road london nw10 was bought and conveyed into ..... they did not start cohabiting permanently until 1983. .....

Tag this Judgment!

May 17 2006 (FN)

Agassi (Respondent) Vs. Robinson (Her Majesty's Inspector of Taxes) (A ...

Court : House of Lords

..... -settled presumption against a statute being construed as having extra-territorial effect (see ex parte blain (1879) 12 ch d 22) is ousted by a sufficient indication that in this case parliament did intend section 555 (2) of the income and corporation taxes act 1988 ("icta 1988") and its associated provisions (re-enacting provisions originally introduced by section 44 of and schedule 11 to the finance act 1986) to apply to a payment made by a person neither resident nor having any tax presence in the united kingdom. ..... yet it is said that parliament must be taken to have intended, by the relevant provisions in the finance act 1986, to have produced much the same effect as in clark v oceanic contractors inc, but without the element of any tax presence which was decisive in that case. 22. ..... i am not persuaded that parliament must have had that intention in enacting the finance act 1986 (only a few years after this house had considered the matter so thoroughly in clark v oceanic contractors inc [1983] 2 ac 130). ..... the relevant statutory provisions were first enacted in the finance act 1986, section 44, and schedule 11 to that act under which the 1987 regulations were made. ..... chapter iii of the 1988 act, containing sections 555 to 557 and consolidating schedule 11 of the finance act 1986, was intended not just to provide improved collection machinery but also to expand the ambit of the basic tax charge under schedule d imposed by what became section 18(1)(a)(iii) of the 1988 act. .....

Tag this Judgment!


Save Judgments// Add Notes // Store Search Result sets // Organize Client Files //