978
Testing clause (Scotland)
transfers, form of, 309
Title deeds
filing of, in office, 348
Trading profit, additions and deductions. See Taxation
Transfer cases
filing, for, 346
Transfer committee
procedure of a, 79
Transfer of shares, 62 ¢f seq. And see Registration of transfer
abroad, executed ; attestation of, 76
sent unstamped after execution, 359
ad valorem stamp duty on, 359
cases when not applicable, 359
agent or attorney, signature may be, by, 74
annual summary must show particulars of, 102
articles may require directors consent to, 68
attestation abroad, 76
attestation in case of illiterate or inflrm person, 74
one witness attesting another, not desirable, 77
attorney, power of, procedure if carried out by, 74
bank, to or by, as to stamp duty on, 377
blank, 82
mortgagee of shares, notice to purchaser, 83
where given, 83
books, transfers should be registered before closing of, 79
calls, liability of transferor pending, 81
certificates attached, #8
cancellation of, 78
certificates, preparation of, 8o
in case of joint accounts, 80
certificates, procedure on issuing new, after transfer, 79
certification of, 70. And see Certification of transfers
notice of, form, 457
checking transfers, procedure of transfer committee, 79
colonial and foreign companies, liability to stamp duty, 384
colonies, transfers sent unstamped after execution to the, 359
corporate body, to a, 76
deceased member, personal representative may make, 85, 89
deed, blank transfer forms where transfer not by, 82
name of transferee where deed necessary, 82
deed of transfer to be stamped with date, etc., 78
deed, whether need be by, 82
directors’ right of refusal, 68, 78
in case of improper stamping, 77
distringas, notice in lieu of, 80
duplicate certificate, 79
duty of transferor, 82
duty on transfers, 358, 375, 382, 390
equitable right until registration, 81
estoppel in cases of forged, 83
executors to be described as executors on a, 7;
fees on, go
statutory companies, 302
filing, 349
forged, 83
bona fide holder for value position, 83
form of, 69, 454

INDEX