Finance Act 1994 Section 25 - Law Dictionary Search Results
Levy
and collection of income tax The expression 'levy, assessment and collection of income-tax' in section 13(1) of the Finance Act, 1950, was wide enough to comprehend re-assessment proceedings under section 34 of the Income Tax Act, 1922, Income
Open market
of Appeal had to consider the scope of the expression 'open market' occurring in s. 25(1) of the Finance Act, 1910 (10 Edw 7, c 8): The market is to be the open market, as distinguished from an
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
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public generally or to any section of the public or individually to selected persons. [Transplantation of Human Organs Act, 1994 (42 of 1994), s. 2 (a)] Includes any notice, circular, label, wrapper and other documents and also includes … and as to contract by acceptance of advertised offer, see Carlill v. Carbolic Smoke Co., 1893 (1) QB 256. By the (English) Health Resorts and Watering Places Act, 1936 (26 Geo. 5, and 1 Edw. 8, c.
Betting
misdemeanour punishable by imprisonment or fine, or both. Betting duties were imposed by ss. 15-18 of the (English) Finance Act, 1926, but the duties chargeable on bets made with a bookmaker were repealed by the (English) Finance Act, … totalisator was legalised under certain conditions by the (English) Racecourse Betting Act, 1928; which Act also contained a section (which is now repealed except as to Northern Ireland) dealing with bets made with persons under seventeen). The
Hospitals
etc., Hospitals v. Hudgell, (1901) 1 KB 364; and from property tax, see Income Tax Act, 1918, and Finance Acts (13 & 14 Geo. 5, c. 14), s. 21; (15 & 16 Geo. 5, c. 36), s. … KB 820; Evans v. Liverpool Corporation, (1906) 1 KB 160. As to exemption from land tax, see s. 25 of the Land Tax Act, 1797 (38 Geo. 3, c. 5), and St. Thomas', etc., Hospitals v. Hudgell,
Land-tax
reason of the depreciation in value of agricultural land, were greatly relieved by s. 31 of the (English) Finance Act, 1896, which fixes the maximum at one shilling in the ' in any parish, instead of at four … time to time (see, e.g., the (English) Land Tax Commissioners' Names Act, 1899 (62 & 63 Vict. c. 25), to constitute the persons therein named Land Tax Commissioners, at first expressly by 7 & 8 Geo. 4,
Customs
as to additional duties; and the Treasury may, under Finane Act, 1932 (22 & 23 Geo. 5, c. 25), s. 7, give effect to such recommendations. See as to imports from the Dominions, the (English) Ottawa Agreements … duties,and the complicated regulations to which they gave rise, were productive of the greatest embarrassment. The Customs Consolidation Act (27 Geo. 3, c. 13), introduced by Mr. Pitt in 1787, did much to remedy these among other
Registered medical practitioner
on a State Medical Register as defined in clause (k) of that section. [The Transplantation of Human Organs Act, 1994 (42 of 1994), s. 2 (n)]
Receipt
ad valorem, until 1853, when the uniform 1d. rate was imposed; this was increased to 2d. by the Finance Act, 1920. For the purposes of the Stamp Act, 1891, the expression 'receipt' is defined (s. 101) as including-- … receipt form sometimes indorsed upon a cheque or other bill of exchanges requires a 2d. stamp under this section, Midland Bank v. Inland Rev. Commissrs., (1927) 2 KB 465. A receipt may also be stamped with an
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