Example sentences of "which 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 .
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