Secretarial practice

Bibliographic data

Monograph

Identifikator:: 1828236004

URN:: urn:nbn:de:zbw-retromon-249926

Document type:: Monograph

Title:: Secretarial practice

Edition:: fourth edition

Place of publication:: Cambridge

Publisher:: W. Heffer & Sons Ltd

Year of publication:: 1930

Scope:: viii, 987 Seiten

Digitisation:: 2022

Collection:: Economics Books

Usage license:: Get license information via the feedback formular.

856 SECRETARIAL PRACTICE has received from the Government a loan which remains unrepaid in whole or part and that mismanagement renders judicial management desirable. Licences.—Every company, including every foreign company, must obtain from the Receiver of Revenue of the district in which the principal office of the company is situated a licence in respect of each and every year. The licence will cost five shillings for each £1,000, or part thereof, of capital subscribed, subject to a minimum payment of £1. If a company is registered on or after the 1st July in any year, half duty only will be charged in respect of the licence for that year. The licence duty chargeable will not exceed £5 in respect of any year during which no active dSperations in connection with the principal business of a company are carried on within the Union, or during which the only business carried om is the registration of transfers of shares in the company. An application for a licence must be accompanied by a declaration setting out the subscribed capital of the company as at the first day of January of the year in respect of which the licence is to be issued, or, in the case of registration after the first day of January, or in the case of a foreign company within one month from the date when it establishes a place of business in the Union, the subscribed capital at the date when the company first commenced dusiness within the Union or first established a place of business therein as the case may be. Every company failing to take out a licence before the 31st January in any year or within a month of the day in which it commenced business within the Union will be obliged to pay as additional licence duty a further amount calculated at the rate of 10 per cent. of the annual licence duty for each month or part of the month for which the company is in default. All licence moneys due under this section will be a debt due to the Government of the Union. Associations not for profit will be exempt from the duty chargeable under this section. There is no similar provision regarding licences in the English Act of 1929. SOUTHERN RHODESIA. The law relating to joint stock companies in Southern Rhodesia is contained in a principal Ordinance No. 2 of 1895—and the following amending Ordinances:—Companies Amendment Ordin- ances, Nos. 11 of 1907, 11 of 1910, High Commissioners’ Notice, No. 7 of 1915, Nos. 8 of 1918, and 4 of 1920.

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