Example sentences of "united kingdom at the time " in BNC.
Next page| No | Sentence |
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| 1 | The donor must be resident in the United Kingdom at the time that the gift is made . |
| 2 | Throughout the United Kingdom at the time of writing — the late 1980s — there is a sense that profound changes are under way in the economy . |
| 3 | Excluded property which is not to be included in the estate of a person ( which means the aggregate of all the property to which that person is beneficially entitled including settled property in which he has an interest in possession ) immediately before his death embraces for CTT purposes : ( a ) settled property situated outside the United Kingdom unless the settlor was domiciled in the United Kingdom at the time the settlement was made ; and ( b ) securities issued by the Treasury subject to the condition that they shall be exempt from taxation while in the beneficial ownership of persons neither domiciled nor ordinarily resident in the United Kingdom provided in the case of settled property either that such . |
| 4 | Where property comprised in a settlement is situate outside the United Kingdom , the property is excluded property unless the settlor was domiciled in the United Kingdom at the time the settlement was made ( IHTA 1984 , s48(3) ) . |
| 5 | In order for settled property to be excluded from inheritance tax it is necessary that the settlor was not domiciled in the United Kingdom at the time the settlement was made and , in addition , it is necessary that at the time of the relevant charge , eg on the death of a life tenant or when a ten year charge occurs if the trust is a discretionary trust or where assets are appointed out of a discretionary trust , the particular trust assets are not located in the United Kingdom . |
| 6 | The effect of s80 is that if , for instance , the settlor creates a trust for himself for life and then his son for life or absolutely that in order for the trust to be an excluded property trust the settlor must not be domiciled in the United Kingdom at the time when the settlement is created and nor must he be domiciled in the United Kingdom ( and this would include deemed domiciled in the United Kingdom ) at the time of his death . |
| 7 | Note it is important in that case that not only the settlor but the spouse of the settlor was not domiciled in the United Kingdom at the time of the last to die otherwise the property would not be in an excluded property settlement — see s80(1) which refers to the last of the spouse or the settlor to cease to be beneficially entitled to an interest in possession . |