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Finance Act 1994 Chapter 5 - Law Dictionary Search Results

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Undivided

Undeveloped land. A duty on the site value, if over 50l., of undeveloped land was imposed by the Finance Act, 1910. It was discontinued together with the other land value duties by s. 57 of the (English) Finance … Undeveloped land. A duty on the site value, if over 50l., of undeveloped land was imposed by the Finance Act, 1910. It was discontinued together with the other land

Broker

in execution under the County Court Act, 1934, s. 133. For the purposes of s. 17 of the Finance Act, 1925 (15 & 16 Geo. 5, c. 36), a broker includes a general commission agent. Means an agent

Super-tax

18, per annum. The duty was at the rate prescribed by Parliament in any year. By the (English) Finance Act, 1927 (17 & 18 Geo. 5, c. 10), s. 38, super tax has ceased to become charge-able; instead,

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Fact

were true, he could reasonably have been expected to advance earlier, s. 34 (Criminal Justice and Public Order Act, 1994) is potentially applicable, Regina v. Webber [HL(E)], (2004) 1 WLR 404: (2004) UKHL 1. … Earabhadrappa alias Krishnappa v. State of Karnataka, AIR 1983 SC 446: (1983) 2 SCC 330: (1983) 2 SCR 552. Means and includes: (1) anything, state of things, or relation of things, capable of being perceived by the

Settlement estate duty

estate duty. The further estate duty (see that title) levied under ss. 5 and 17 of the (English) Finance Act, 1894 (57& 58 Vict. c. 30) (Chitty's Statutes, tit. 'Death Duties'), on settled property passing on the death

Corporation Profits Tax

Corporation Profits Tax, an annual tax of 5 per cent. imposed by the Finance Act, 1920, ss. 52-56, on the profits of all limited companies with a few exceptions, e.g., gas, water, dock

Stamp duties

see Build-ing Societies Act, 1874, s. 41; Friendly Societies Act, 1896, s. 33; Revenue Act, 1911, s. 15; Finance Act, 1911, s. 17. See also National Health Insurance Act, 1924, and NATONAL INSURANCE, and Law of Property Acts, … relating to stamps were again consolidated, with a few immaterial amendments, by the Stamp Act, 1891 (54 & 55 Vict. c. 91), the 14th s. of which regulates the terms on which instruments not duly stamped may

Judicial separation

law, and such other legal effect as hereinafter mentioned (Indian Divorce Act, 1869, (4 of 1869), s. 22 chapter V). A separation of husband and wife under orders of court which puts an end to cohabitation but … ground of his being an habitual drunkard [(English) Licensing Act, 1902, s. 5]; and relief can also be obtained by a husband where the wife … a decree for restitution of conjugal rights, or desertion without cause for two years and upwards [(English) Judicature Act, 1925, s. 185]; also by justices, under the Married Women (Maintenance) Acts, 1895 to 1925, to the wife,

Spirits

ss. 13 and 41; as to misdescription, 22 & 23 Geo. 5, c. 25, s. 11, and (English) Finance Acts. As o licences for the sale of spirits by retail, see INTOXICATING LIQUORS; and as to barring … Spirits. By 23 & 24 Vict. c. 114, and the (English) Spirits Act, 1880, and later Acts, the excise regulations relating to the distilling, rectifying, and dealing in spirits have been

Industrial company

running a cold storage is not an 'indus-trial company' within the meaning of s. 2(7) (c) of the Finance Act (1973), Delhi Cold Storage (P) Ltd. v. CIT, AIR 1991 SC 2125. [Finance Act, 1973, s. 2(7)(c)] … company' within the meaning of s. 2(7) (c) of the Finance Act (1973), Delhi Cold Storage (P) Ltd. v. CIT, AIR 1991 SC 2125. [Finance Act, 1973, s. 2(7)(c)]

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