Example sentences of "arise [adv prt] or [verb] [prep] " in BNC.
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| 1 | The commissioner confirmed the assessments , but the Board of Review allowed the taxpayer 's appeal , holding that those profits did not arise in or derive from Hong Kong . |
| 2 | and Kaplan J. ) [ 1991 ] 2 H.K.L.R. 215 given on 15 March 1991 allowing an appeal by the taxpayer , HK-TVB International Ltd. , from the order of Godfrey J. made on 9 April 1990 in the High Court whereby he had allowed an appeal by the commissioner by way of case stated from the decision of the Board of Review that the relevant profits for the years of assessment 1980–81 to 1983–84 inclusive did not arise in or derive from Hong Kong from a trade or business carried on by the taxpayer in Hong Kong . |
| 3 | The question of law for the opinion of the High Court stated by the Board of Review was whether , on the facts agreed and proved , the relevant profits for the years of assessment in question did not arise in or derive from Hong Kong from a trade or business carried on by the taxpayer in Hong Kong . |
| 4 | Godfrey J. answered the question by concluding that the Board of Review were incorrect in law in holding that the relevant profits did not arise in or derive from Hong Kong . |
| 5 | This Board rejected both these submissions and held that the profits did not arise in or derive from Hong Kong . |
| 6 | In the Hang Seng Bank case [ 1991 ] 1 A.C. 206 the two transactions which threw up the profit , namely the purchase and resale of the certificates of deposit , both took place outside Hong Kong and this Board held that the profits did not arise in or derive from Hong Kong , notwithstanding the fact that all the instructions to buy and sell originated in Hong Kong and that there was no independent branch office interposed between the head office in Hong Kong and the following transactions . |
| 7 | It is clear from the Hang Seng Bank case [ 1991 ] 1 A.C. 306 that in appropriate circumstances a company carrying on business in Hong Kong can earn profits which do not arise in or derive from the colony , notwithstanding the fact that those profits are not attributable to an independent overseas branch . |