INDEX

0YIQ

Imprest funds, 167
¢ Incidental or conducive ’ (objects clause in memorandum of association),
 meaning of, 17
Income tax. And see Taxation
abroad, premises situate, 323
accounts, period of, 332
allowances on taxation, 325
annual accounts a basis for, 3°
appeals in respect of, 330
bad debts, 326
capital nature, profits of a, 325
charities and donations by company, 325
companies on issuing dividend warrants, etc., to furnish statement
of amounts paid, etc., 332
completion of agreed on figures, 322
debenture interest, as to deduction of tax, 332
debentures, expense of issuing, 326
deductions in computing liability, 325
interest subjected to tax, 324
losses on removal, bad debts, etc., 326
machinery to replace other worn out, 323
mills, factories, etc., 323
premises abroad, 323
salaries, as to, 330
depreciation of premises, 324
dividends, deduction of tax from, 332. And see Dividend.
Dominion Tax, relief from United Kingdom tax, 326
basis on which granted, 32q
how rate arrived at, 327
rate of, 327
relief, how to obtain, 328
specimen form of particulars furnished, 328
exhaustion of natural assets, 326
factories closed or removed, 326
foreign investments, 324
foreign premises, 323
foreign taxation allowable, 326
inspector, what documents usually furnished to, 3zi
interest subjected to tax, 324
amount, what to consist of, 324
return as to, who to furnish, 324
law charges, 325
liability for, return how prepared, 321
new businesses, in case of, 22
premises abroad, 323
profit how computed,
mortgage interest, 323
period of accounts for computing, 322
preference dividends, arrears of, rate -
profit, additions to trading profit,
deductions from, 323
profits for actual year, relief in respect of
realisation of assets, 325
relief, 330
reserve funds, sums allotted to, 3z.
reserves for leasehold redemption,
return of salaries by secretary, 2--form
 of, 2zc