Example sentences of "are [prep] be treat " in BNC.

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1 The law provides that the business of your employer and that of any associated employer are to be treated as one for redundancy law purposes , if appropriate .
2 Thus it is necessary for every headteacher to consider very carefully just how governors are to be treated in the 1990s .
3 This Order , which is now in force , specifies that various building society resources which appear in annual accounts or accounting records are to be treated as capital resources to be aggregated with reserves for the purpose of the first criterion of prudent management .
4 Special old age concessions such as travel permits , cheap beef and butter , of which we are so often proud , emphasize that pensioners are to be treated differently .
5 Candidates of both sexes that are interviewed may be asked whether they can comply with the requirement to be mobile in order to progress , however , women are to be treated equally with men and not less favourably .
6 Take care to establish whether within the terms of such a contract you are considered part of the rostered qualified workforce , or whether you are to be treated as supernumerary .
7 Agents and auctioneers are to be treated as dealers , with VAT charged on the margin , rather than the commission .
8 At the preparatory stage in drafting legislation civil servants will try to find a way of indicating Parliament 's intentions as to the sort of considerations of policy or fact that are to be treated as properly relevant to the decision , and the procedural requirements to be observed , but without tying the Minister 's hands too tightly in situations which can not be foreseen .
9 It should be noted that the act stipulates that the time limits are to be treated as approximate only .
10 I have not thought it necessary to set out the elaborate provisions of subsection ( 7 ) which determine when the proceedings are to be treated as finally determined .
11 I consider that they are cases where payments were made to close a transaction and are to be treated as cases of voluntary payments .
12 This is not , however , to say that the wishes of 16- and 17-year-olds are to be treated as no different from those of 14- and 15-year-olds .
13 They are to be treated as jointly entitled to the deposit without the intervention of a trust .
14 Round up all the children , and tell them that they are to be treated to sweets to celebrate the day .
15 Such reports are to be treated as if they were affidavits .
16 Statements conveying preferential relationships between terms indicate which terms are to be treated as equivalent to one another , or which concepts are to be grouped together under one index term .
17 Acute psychiatric cases are to be treated in general hospitals or new Crisis Intervention Centres .
18 The companies are to be treated as shown below .
19 Please would you therefore confirm in writing that cyclists , if necessary pushing their bikes , are to be treated as pedestrians and allowed to proceed .
20 Research methods are to be treated as a collection of tools designed and thereby suited for particular jobs .
21 By section 66 of the Act , the Secretary of State may also order that rentals of computer programs are to be treated as being licensed by the copyright owner subject to payment of a reasonable royalty .
22 In order to get a true comparison between the firms ( and accordingly between the contributions , both capital and income generating , of their partners ) it may be necessary : ( 1 ) to revalue capital assets to a common date ; ( 2 ) to bring in the profits from the disposal of any property not required by the merged firm ; ( 3 ) to devise some means of compensation if goodwill is to be written out of account where it has previously been treated as an asset in which the partners have a share ; ( 4 ) where work in progress features in the accounts of one of the firms , to eliminate it by billing or to write it off against the capital accounts of that firm 's partners ; ( 5 ) to settle how bad debts are to be treated post-merger , either charged generally against the new firm or separately against the partners of the old firms ; ( 6 ) to write off the value of old fixtures and fittings ; ( 7 ) to revise profit and loss accounts to a common accounting date .
23 Potential customers are to be treated as actual customers .
24 Lord MacMillan in Perry v Astor ( 1935 ) 19 TC 255 at p289 stated : The Section does not declare that the dispositions with which it deals are to be treated as non-existent in a question between the maker of the disposition and the Inland Revenue .
25 The person to whom the income is payable under the disposition and the person who has made the disposition are to be treated notionally as a single taxpayer .
26 Five hundred NHS patients waiting for plastic surgery are to be treated at private hospitals , as part of a Government initiative to cut waiting lists .
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