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Capital gains

2, only if they were chargeable under s. 12B. As noticed already, s. 12B as modified by the Finance Act 1949, did not charge any 'capital gains' arising between April 1, 1948, and April 1, 1957. Indeed

Cameralistics

Cameralistics, the science of finance or public revenue, comprehending the means of raising and disposing of it.

Broker

in execution under the County Court Act, 1934, s. 133. For the purposes of s. 17 of the Finance Act, 1925 (15 & 16 Geo. 5, c. 36), a broker includes a general commission agent. Means an

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Intendant

charge direction or management of some public business a superintendent as an intendant of marine an intendant of finance

Borrowed capital

Borrowed capital, means funds that lent to a corporation or other entity to finance its operations, such as cash dividends that are declared by a corporation but temporarily retained with stock-holder approval,

Bill

the House of Lords but a great majority are introduced in the lower House; Generally, no Bill involving finance may be introduced in the House of Lords and in practice only routine and non-controversial Legislation is initiated

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

Army Council

the Staff, the Adjutant-General, the Quarter-Master General, and the Master-General of the Ordnance, and there is also a finance member and a civil member. The respective duties of those members are defined by an Order in Council

Appropriate laboratory

laboratory or organisation established by or under any law for the time being in force, which is maintained, financed or aided by the Central Government or a State Government for carrying out analysis or test of any

Annual Financial Statement

Annual Financial Statement, means a statement made by the Minister-incharge of Finance in the legislature containing the probable income and

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