Finances - Law Dictionary Search Results
Debt owed
or the Income-tax Act, 1961, as the case may be, and not a new liability created by the Finance Act, and, therefore, it constituted a 'debt owed' by the assessee on the respective valuation dates within the
Customs
Customs, duties charged upon commodities on their importation into, or exportation out of, a country. They seem to have existed in England before the Conquest, but the king's claim to them was first established by grant...
Cost of reinstatement
Cost of reinstatement, means the cost when rein-statement in likely to be completed, notwithstand-ing reasonable delay, Gleniffer Finance Corpn. Ltd. v. Bamar Wood and Products Ltd., (1978) 122 Sol Jo 110 and para 433 ante
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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,
Conversion of stock
Debt (Conversion of Stock) Acts, 1884 and 1933, and nearly 2000 millions of War Loan, 1929-1947, by the Finance (No. 2) Act, 1931.
Contributory
in a secondary degree. A shareholder may sometimes avoid liability by transfer to a pauper. See Re Discoveries Finance Corporation, (1910) 1 Ch 312, but see Hyam's Case, (1859) 1 De 9 F&J 75. Directors with unlimited
Contract note
note, a short statement of the effect of a contract. The expression is defined ins. 77(3) of the Finance (1909-10) Act, 1910, as follows:-- For the purposes of this Part of this Act, the expression contract note'
Continuation clause
insurance may be extended until her arrival at some port, Arnould's Marine Insurance, 8th Edn. P. 570. The Finance Act, 1901, (1 Edw. 7, c. 7), s. 11,provides that a policy of sea insurance shall not be
Consumer
of products and services. A number of that broad class of people who are affected by pricing policies, financing practices, quality of goods and services, credit reporting, debt collection, and other trade practices for which state and
Child living
of the child's benefit a child en ventre sa mere does not apply to s. 21 of the Finance Act, 1920, which provides for certain claimant has a child living at the commencement of a financial year;
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