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Entertainment tax

tax, a tax levied on payments for ad-mission to entertainments, first imposed by s. 1(1) of the (English) Finance (New Duties) Act, 1916. 'Entertainment' is defined by s. 1(6). See also Finance (No. 2) Act, 1931 (21

Act of Parliament

or renewing taxation, see (English) Provisional Collection of Taxes Act, 1913 (3 Geo. 5, c. 3), and (English) Finance Act, 1930 (20 & 21 Geo. 5, c. 28), s. 12. The Royal assent to a bill is … fundamental alteration in the powers previously possessed by the House of Lords in relation to the passing of Acts of Parliament. Its provisions are briefly as follows:--(1) If a money bill sent up by the House of

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, … money is required. Even if a later will subsequently comes to light appointing a different person executor, the acts of the former executor so long as his title existed are good, Hewson v. Shelley, (1914) 2 Ch

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Abstract of title

Whiting to Loomes, (1881) 17 Ch D 10, and s. 117, (English) Stamp Act, 1891, and subsequent (English) Finance Acts); the dates of the different assurances; the names and additions of the parties; that no important recitals are

Beer

beerhouse license is attached; and (English) Licensing Act, 1921 (10 & 11 Geo. 5, c. 42). The (English) Finance Act, 1910 (10 Edw. 7 & 1 Geo. 5, c. 35), provides that a person shall not be … Beer, a liquor, compounded of malt and hops. The selling of it by retail is regulated by various Acts. The (English) Licensing Act of 1828, which did not allow the sale of beer by retail except in

Tax

21), subject to the direction of the Treasury, of excise, by the Commissioners of Customs and Excise: see Finance Act, 1908, s. 4, and Orders in Council made thereunder. As to the collection of taxes for a

Customs

40 Vict. c. 35), consolidating the duties in the same year. The 'Customs and Inland Revenue Acts' and 'Finance Acts' of subsequent years will be found to contain divers small amendments. The (English) Import Duties Act, 1932 (22

Plant

KB 431, and Daphne v. Shaw (1926) 53 TLR 45. 'Plant' does not include solicitors' books under the Finance Act, 1925, s. 16. For the meaning under the (English) Rating and Valuation Acts, 1925 and 1929, consult

Arrangements between debtors and creditors

High Court, assented to by three-fourths in value of their creditors, and confirmed by the court, reorganize their finances. Under s. 153 of the Companies Act, 1929, a compromise or arrangement between any company liable to be

Housing financial institution

Housing financial institution, 'housing finance institution' includes every institution, whether incorporated or not, which primarily transacts or has one of its principal objects,

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