Example sentences of "[pron] is deemed to be " in BNC.

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1 If you convert part of your home into an office or into self-contained accommodation on which you charge rent , that part of your home which is deemed to be a ‘ business ’ may be separately assessed — and CGT may be payable when you come to sell it .
2 It quashes expenditure which is deemed to be in breach of this duty , but does not impose any obligation to spend money which is being unreasonably withheld .
3 Schools in Lothian have been asked to commence Testing in the summer term but only have to test one group in each class in either Language or Mathematics , if that class has a group which is deemed to be moving from one stage to the next .
4 That is a capital sum which is deemed to be paid to the settlor because it is paid to a third party at the settlor 's direction .
5 An individual who is domiciled outside the United Kingdom shall not be chargeable to tax in respect of the sum which is deemed to be his under s739 if he would not have been chargeable to tax in respect of it if it had been in fact his income .
6 It is the net trading income which is deemed to be the income of the individual .
7 This notice would be served on the person who is deemed to be contravening the provision and this could include any person on whom responsibilities are placed , whether he is an employer , an employed person , or a supplier of equipment or materials .
8 It stays away for two , three or even four years , it is deemed to be full-grown .
9 The CBI table highlights the fact that local laws may apply to merger proposals , not only on competition grounds but also on other grounds , for example where it is deemed to be in the national interest to prevent foreign control in certain sectors such as maritime and air transport , banking and insurance .
10 ‘ Successful ’ though it is deemed to be , the new Cavalier took seven years from conception to launch — an extremely long time , and a year longer than planned .
11 Their liability will not be based on what they have actually paid for their house but what it is deemed to be worth without discount .
12 If the merger has not been referred by the end of this period it is deemed to be cleared .
13 A person is entitled to act for the protection of livestock if either the livestock or the land on which it is belongs to him or to any person under whose express or implied authority he is acting ; and he is deemed to be acting for their protection if and only if , either :
14 Where the holder of a bill has a lien on it arising either from contract or by implication of law , he is deemed to be a holder for value to the extent of the sum for which he has a lien .
15 He has n't been humble , he has n't grovelled , he is deemed to be arrogant — if he is , it 's probably that inner confidence which has brought him through his ordeal with such sanity and poise .
16 Each culture has a unique interpretation of the concept of ‘ safety ’ and what is deemed to be responsible , ‘ safe ’ behaviour by individuals .
17 Under the income support system , if a person 's resources are less than what is deemed to be his or her ‘ applicable amount ’ of Income Support , then eligibility is gained .
18 Our expectation of what is deemed to be " creative " is equally vague .
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