Practical Law Dictionary. Glossary of UK, US and international legal terms. www.practicallaw.com. 2010.
exempt transaction — A land transaction where there is no chargeable consideration or one which arises in connection with a divorce, the variation of a testamentary disposition or the grant of a lease by a registered social landlord (Schedule 3, Finance Act 2003).… … Law dictionary
Income tax in India — The Indian Income Tax department is governed by the Central Board for Direct Taxes (CBDT) and is part of the Department of Revenue under the Ministry of Finance.The government of India imposes an income tax on taxable income of individuals, Hindu … Wikipedia
Business rates in England and Wales — This article is about Business rates in England and Wales. For Scotland, see Business rates in Scotland. Taxation in the United Kingdom This article is part of the series: Politics and government of the United Kingdom Central gover … Wikipedia
share for share exchange relief — Where a shareholder exchanges shares (the old holding) for other shares and/or non qualifying corporate bonds (the new holding) as part of a sale, reorganisation or reconstruction of a company, provided certain conditions are met, the shareholder … Law dictionary
contract — contractee, n. contractible, adj. contractibility, contractibleness, n. contractibly, adv. n., adj., and usu. for v. 16 18, 22, 23 /kon trakt/; otherwise v. /keuhn trakt /, n. 1. an agreement between two or more parties for the doing or not doing … Universalium
Accounting period — An accounting period is a period with reference to which United Kingdom corporation tax is charged. [Section 12 of the Income and Corporation Taxes Act 1988] It helps dictate when tax is paid on income and gains. An accounting period begins… … Wikipedia
qualifying corporate bond — (QCB) Debt securities that are exempt from tax on chargeable gains so that a disposal does not give rise to any chargeable gain or allowable loss for the purposes of capital gains tax. For corporation tax purposes as regards disposals after 31… … Law dictionary
QCB — (QCB) Debt securities that are exempt from tax on chargeable gains so that a disposal does not give rise to any chargeable gain or allowable loss for the purposes of capital gains tax. For corporation tax purposes as regards disposals after 31… … Law dictionary
Chester Arthur: State of the Union, 1882 — ▪ Primary Source It is provided by the Constitution that the President shall from time to time give to the Congress information of the state of the Union and recommend to their consideration such measures as he shall judge necessary and… … Universalium
Hong Kong Stamp Duty Ordinance Cap.117 — is one of Hong Kong Ordinances which regulates the law of Stamp duty. The Most Used Sections Section 2 Interpretation (This section introduce the terms always appear in this ordinance. The examples are Hong Kong bearer instrument, Hong Kong stock … Wikipedia
