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CHARGE OF EXCESS P ROFITS TAXCOMPANIES INDIVIDUALS
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1st April 1st January 1st July 30th September able accounting period accounting period ended appeal assets average amount average capital employed Board of Referees body corporate borrowed money business carried cent charge chargeable accounting period claim commenced Commissioners of Inland computing the profits controlling interest therein deemed deficiency of profits disallowed end of March ended 31st March Example Excess Profits Duty Excess Profits Tax Fifth Schedule Finance Act Finance Act 1937 group of companies Income Tax Act Income Tax purposes Inland Revenue investments loss minimum standard national defence contribution nineteen hundred ordinary share capital paragraph partnership payment periods after 31st person carrying plant or machinery principal company proprietor purposes of Excess reference relation relief remuneration Section 13 Section 27 Section 32 Seventh Schedule standard period standard profits statutory percentage sub-paragraph subsection subsidiary member substituted standard tear allowances thereof trade or business United Kingdom wear and tear