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Finance Act 2000 Section 52 - Law Dictionary Search Results

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Carrier

whether incorporated or not, by whom the aircraft or the ship is owned or chartered. [Immigration (Carriers' Liability) Act, 2000 (52 of 2000), s. 2(1)(a)] Means someone who has contracted to carry, as opposed to a mere agent

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

High Court

to it in clause (i) of section 2 of the Patents Act, 1970 (39 of 1970), the Designs Act, 2000, s. 2(e).

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State Elementary Education Development Programme (SPEED)

State Elementary Education Development Programme (SPEED), means the Special Programme for Elementary Education, which is financed by UNICEF, AUSAID and other financial institutions. [Bihar State Vidyalaya Shiksha Samiti Act, 2000, s. 2(18)] … for Elementary Education, which is financed by UNICEF, AUSAID and other financial institutions. [Bihar State Vidyalaya Shiksha Samiti Act, 2000, s. 2(18)]

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imposed by ss. 15-18 of the (English) Finance Act, 1926, but the duties chargeable on bets made with a bookmaker were repealed by the (English) Finance Act, … totalisator was legalised under certain conditions by the (English) Racecourse Betting Act, 1928; which Act also contained a section (which is now repealed except as to Northern Ireland) dealing with bets made with persons under seventeen).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

Unit

the University established for the purpose of administrative, teaching, research and extension education functions. [Uttar Banga Krishi Viswavidyalaya Act, 2000, s. 2(31)] Means a unit or part which is carrying on its business in the Zone and approved … Special Economic Zone and includes an existing Unit, an Offshore Banking Unit and a Unit in an International Financial Services Centre, whether established before or established after the commencement of this Act. [Special Economic Zone Act, 2005 … Unit, means a small section or segment at any place within the jurisdiction of the University established

Adjudicating officer

Officer) Rules, 2005, R. 2(b)] means an adjudicating officer appointed under sub-s. (1) of s. 46. [Information Technology Act, 2000 (21 of 2000), s. 2 (1) (c)] … Adjudicating officer, means the officer appointed by the Board as adjudicating officer under section 19H of the Act [Depositories (Procedure for Holding Inquiry and Imposing Penalties by Adjudicating Officer) Rules, 2005, R.

Indirect tax enactment

1985 (5 of 1986) or the relevant Act and includes the rules or regulations made under such enactment. [Finance Act, 1998, s. 87(j)]

Executor

net amount realized. Executors are accountable for estate duty on property which comes to them as such [(English) Finance Act, 1894], see O'Grady v. Wilmot, (1916) 2 AC 231 (57 & 58 Vict. c. 30). Ss. 6, 8; … must deduct the duty before transferring the legacy; see Legacy (English) Duty Act, 1796 (36 Geo. 3, c. 52) , ss. 8, 9. When an executor or administrator sues, his representative character must appear on the writ

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

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