Finance Acts - Law Dictionary Search Results

reserved a life interest. These duties were in name superseded by the 'Estate Duty' imposed by the (English) Finance Act, 1894 (57 & 58 Vict. C. 30), the property chargeable under the (English) Customs & Inland Revenue

Operator

on the date of the notice of demand it had further possession and control of the vehicles, Sundaram Finance Ltd. v. Regional Passport Officer, 1992 Supp (2) SCC 436: AIR 1992 SC 117; see also State of

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Debtor

76, p. 466. Means the person to whom a motor vehicle is bailed under such an agreement, Shogum Finance Ltd. v. Hudson [HL (E)], (2003) 3 WLR [Hire-Purchase Act, 1964, s. 29(4)] In relation to a motor

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)]

Money of account, money of measurement money of payment

bills of this nature. See 1 Bl.Com. 170, 184. This question was much discussed at the time the Finance Bill of 1909 was before Parliament. The House of Lords did not acquiesce in the above-mentioned limitation of

Excess profits duty

Excess profits duty, a duty imposed by the Finance (No. 2) Act, 1915 (ss. 38-45), on such profits as a business made in a year which were

Increment value

Increment value. The Finance (1909-10) Act, 1910 (10 Edw. 7, c. 8), imposed (ss. 1-42) a duty charged on the amount, if

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)

owner financing

owner financing a home purchase where the seller provides all or part of the financing, acting as a lender. Source:

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