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the profit standard and the percentage
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accounting period ending additional amount of profits APPENDIX apply apportioned ascertained assessment and collection assets average Board of Referees C.I.R. Principal Act Change of Ownership Chapter chargeable commencing Commissioners of Inland computed controlled establishment controlled owner corporation profits tax day of August December 31 deemed deficiency or loss depreciation determined excess mineral rights excess profits duty Finance Act Fourth Schedule give notice Held Income Tax Act increase Inland Revenue last pre-war trade liable Limitation of Profits ment mineral rights duty Minister of Munitions Munitions Exchequer Payments Munitions Limitation paid percentage standard period of assessment pound sterling pre-war standard Principal Act Sec profits arising Provident Societies provisions reference Regulations relates to excess repayment require sale of trading section thirty-eight ship Special Commissioners standard amount standard of profits statutory percentage sub-section taxpayer three last pre-war tion trade or business trading stock United Kingdom Wankie Colliery wayleaves wear and tear