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Deemed dividend

Deemed dividend, it is only where a loan is advanced by a company to a registered shareholder out of its accumulated profits that it would be liable to be regarded as 'deemed dividend' under … be regarded as 'deemed dividend' under s. 2(6A)(e) of the Income-tax Act,1922 and a loan to a beneficial owner of the shares does not come within the mischief of this section, Rameshwal Lal Sanwarmal v. Commissioner of

Registry of ships

& 58 Vict. c. 60), Chit. Stat., tit. 'Shipping,' by which (s. 2) every British ship must be registered under the Act, except (s. 3) 'ships not exceeding fifteen tons burden employed solely in navigation on the … of the United Kingdom, or on the rivers or coasts of some British possession within which the managing owners of the ships are resident,' and 'ships not exceeding thirty tons burden, and not having a whole or

National insurance

under a contract of service or apprenticeship as master or a member of the crew of any ship registered in the United Kingdom. (c) Employment as an 'outworker,' that is to say, a person to whom articles … of which is obtained by a contract of bailment (e.g., a taxi-cab hired by a taxi-cab driver). The owner is considered to be the employer for the purpose of the Acts. (f) Employment by way of manual

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Easement

to land may be enjoyed in common with any other person. equitable easements created after 1925 must be registered before completion of purchase of a legal estate under s. 10, Class D (iii.) of the (English) Land … Easement, An easement is a right which the owner or occupier of certain land possesses, a such, for the beneficial enjoyment of that land, to do and

Gun

6 of the Customs and Inland Revenue Act, 1883, licences expire on July 31st after date. Licences are registered by the inland revenue officers who grant them, and must be produced to such officers on demand. For … his name and address as well as his own on request of inland revenue officer or constable, or owner or occupier of land on which the gun is used; (4) occupier of land for scaring birds or

Alien

was at the time of that person's birth in the service of the Crown, or his birth was registered at a British Consulate within one year (or with the consent of the Secretary of State two years) … any office or for any municipal, parliamentary, or other franchise; or (3) Qualify an alien to be the owner of a British ship; or (4) Entitle an alien to any right or privilege as a British subject,

Limited liability

the unpaid-up part (if any) of the nominal amount of the shares in respect of which they are registered in the books of the company. When a share has been fully paid up, no further liability exists. … s. 633 of the (English) Merchant Shipping Act, 1894 (exemptions under compulsory pilotage); that of dock and canal owners and harbour and conservancy authorities by the (English) Merchant Shipping (Liability of Shipowners and Others) Act, 1900 (63

Deed

land, including leases of land situate there and in regard to land charges which are required to be registered under the (English) Land Charges Act, 1925, a deed may become ineffectual to vest the legal estate in … parties and covenantors. After these, those who take any estate or interest, and, amongst these, trustees follow real owners. Lastly, those who are inserted to fix them with notice of the deed, as creditors, legatees, trustees, and

Employer

but excluding any fund or trust or institution eligible for exemption under clause (23C) of section 10 or registered under section 12AA; (iv) a local authority; and (v) every artificial judicial person, not falling within any of … (4 of 1936), s. 2 (ia)] Includes-- (i) in relation to an establishment which is a factory, the owner or occupier of the factory, including the agent of such owner or occupier, the legal representative of a

Abstract of title

of title delivered to him within a reasonable time, Compton v. Bagley, (1892) 1 Ch 313. As to registered land, see the Land Registration Act, 1925, s. 110, and Brickdale and Stewart-Wallace on the Land Registration Act, … FOR SALE; UNDIVIDED SHARES; EQUITABLE INTERESTS, BANKRUPTCY and VESTING ORDERS. Abstracts on behalf of vendors who are absolute owners entitled in fee simple in possession are not exceptionally affected by legislation under these heads except so far

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