Der Deutsche Post-Zeitungsgebührentarif

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Monograph

Identifikator:: 1011594110

URN:: urn:nbn:de:zbw-retromon-26769

Document type:: Monograph

Author:: Portaszewicz, Karl http://d-nb.info/gnd/125641958

Title:: Der Deutsche Post-Zeitungsgebührentarif

Place of publication:: Königsberg i. Pr.

Publisher:: [Quatz]

Year of publication:: 1914

Scope:: 1 Online-Ressource (XI, 109 Seiten)

Digitisation:: 2018

Collection:: Economics Books

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Document type:: Monograph

Structure type:: Chapter

Title:: I. Darstellung der Zeitungsgebührentarife

Collection:: Economics Books

FINANCE ACT, 1027 815 the release and assignment of debts of the existing company shall not, except in the case of debts due to banks or to trade creditors apply to debts which were incurred less than two years befove the proper time for making a claim for exemption under this section. (2) For the purposes of a claim for exemption under paragraph (B) of subsection (1) of this section, a company which has, in connection with a scheme of reconstruction or amalgamation, issued any unissued share capital shall be treated as if it had increased its nominal share capital. (3) A company shall not be deemed to be a particular existing company within the meaning of this section unless it is provided by the memorandum of association of, or the letters patent or Act incorporating, the transferee company that one of the bbjects for which the company is established is the acquisition of the undertaking of, or shares in, the existing company, or unless it appears from the resolution, Act or other authority for the increase of the capital of the transferee company that the in- crease 1s authorised for the purpose of acquiring the undertaking of. or shares in, the existing company. (4) In a case where the undertakings of or shares in two or more companies are to be acquired, the amount of the reduction to be allowed under this section in respect of the stamp duty chargeable in respect of the nominal share capital or the increase of the capital of a company shall be computed separately in rela- tion to each of those companies. (5) Where a claim is made for exemption under this section, the Commissioners of Inland Revenue may require the delivery to them of a statutory declaration in such form as they may direct, made in England by a solicitor of the Supreme Court or in Scot- land by an enrolled law agent, and of such further evidence, if any. as the Commissioners may reasonably require. (6) If— (a) where any claim for exemption from duty under this section has been allowed, it is subsequently found that any declaration or other evidence furnished in support of the claim was untrue in any material particular, or that the conditions specified in subsection (1) of this section are not fulfilled in the reconstruction or amalgamation as actuallv carried out; or where shares in the transferee company have been issued to the existing company in consideration of the acquisition, the existing company within a period of two years from the date, as the case may be, of the registration or incorporation or of the authority for the increase of the capital, of the transferee company ceases, otherwise than in consequence of reconstruction, amalgamation or liquidation, to be the beneficial owner of the shares so issued to it: or (b)

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