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" And be it enacted that upon all annuities, yearly interest of money, or other annual payments, whether such payments shall be payable within or out of Great Britain, either as a charge on any property of the person paying the same by virtue of any deed... "
The Statutes at Large: From the Magna Charta, to the End of the Eleventh ... - Página 228
por Great Britain - 1807
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The Income Tax Laws at Present in Force in the United Kingdom: With ...

Stephen Dowell - 1874 - 568 páginas
...Now ' the United Kingdom,' see 1C & 17 Viet. c. 35, s. 5. either as a charge on any property of the person paying the same by virtue of any deed or will...otherwise, or as a reservation thereout, or as a personal deht or obligation by virtue of any contract, or whether the same shall be received and payable half-yearly...
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The Income Tax Laws at Present in Force in the United Kingdom: With ...

Stephen Dowell - 1874 - 568 páginas
...the Vice Chancellor of England. See also Humble v. IIitiiMe, 12 Beav. 43, where Lord Langdale decided or as a personal debt or obligation by virtue of any contract, whether the same shall be received or payable half-yearly or at any shorter or more distant periods,...
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The Statutes, Volumen11;Volumen1236

Great Britain - 1877 - 1304 páginas
...yearly interest of money, or any annuity or other annual payment, either as a charge on any property or as a personal debt or obligation by virtue of any contract, whether the same shall be received or payable half-yearly or at any shorter or more distant periods,...
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The Mining Reports: A Series Containing the Cases on the Law of ..., Volumen4

Robert Stewart Morrison - 1884 - 778 páginas
...interest of money, or other annual payments (ejusdem generis), either as a charge on any property of the person paying the same, by virtue of any deed or will,...personal debt or obligation by virtue of any contract"; and it must be taken expressly to exclude contracts to repay debts. If profits are mixed up with the...
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Reports of Tax Cases Under the Act 37 Vict. Cap. 16 and Under the ..., Volumen1

1884 - 588 páginas
...payments shall be payable within or out of Grerat Britain, either as a charge on any property of the person paying the same by virtue of any deed or will or otherwise, or as a MERSET reservation thereout, or as a personal debt or obligation by ^Aj virtue of any contract, or...
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Direct taxes and stamp duties

Stephen Dowell - 1884 - 404 páginas
...rent, yearly interest of money or annuity or other annual payment, whether as a charge on any property or as a personal debt or obligation by virtue of any contract, on making the payment, to deduct the tax chargeable during the period through which the same was accruing...
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The Law Relating to Chief Rents and Other Rentcharges: And Lands as Affected ...

William Harrison - 1884 - 284 páginas
...person liable to the payment of any rent, annuity or annual payment, either as a charge on property or as a personal debt or obligation by virtue of any contract, may deduct the duty, and that the deduction is to be allowed under a penalty of 50/. (p). This section...
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The Acts Relating to the Income Tax: With References to the Decisions on the ...

Stephen Dowell - 1885 - 430 páginas
...interest, &c. Deduction to be made from the net sum payable utter allowing fur poor rate in I reland. or as a personal debt or obligation by virtue of any contract, whether the same shall be received or payable half-yearly or at any shorter or more distant periods,...
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Journal of the Institute of Bankers, Volumen10

Institute of Bankers (Great Britain) - 1889 - 816 páginas
...yearly interest of money, or any annuity or other annual payment either as a charge on any property or as a personal debt or obligation by virtue of any contract, whether the same shall be received or payable half-yearly or at any shorter or more distant periods,...
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Reports of Tax Cases, Volumen5

1911 - 754 páginas
...annuities " and other annual payments " whether they are payable ... as a " charge on any property of the person paying the same by virtue "" of any deed or...personal debt or obligation by virtue of any contract." Then follows the proviso that " in every case where the sam* ahtvll " be payable out of profits or...
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