Example sentences of "[vb base] purpose " in BNC.
Next page| No | Sentence |
|---|---|
| 1 | The rigidities and continuities of the planning and design process may constrain ability to deal with the unanticipated and often press purpose built systems into unlikely roles . |
| 2 | Certificate of appropriate alternative development for reside purposes . |
| 3 | Certificate of appropriate alternative development for reside purposes . |
| 4 | Examples of measures to support parents would be increases and improvements in childcare , for pre-school children and those of school age ; to make parental leave available to parents of both sexes ; to recognize childcare as a legitimate work expense for tax and benefit purposes ; and to encourage the participation of fathers in child-rearing . |
| 5 | My particular interest is in aerobatics for fun , competition and display purposes . |
| 6 | This is because of the complex storage management required to build and maintain the internal data structures used to manipulate dictionary entries for editing and display purposes . |
| 7 | If he/she moves to more sheltered accommodation and you keep the property as an investment , it will be assessed for capital gains tax purposes from the date of your relative 's departure . |
| 8 | Where a successful claim is made against the vendor for breach of warranty under the sale agreement , adjustments will be made which effectively reduce the consideration for capital gains tax purposes by the amount of the damages paid to the purchaser . |
| 9 | Another reason may be that some of the management team who are already shareholders in Target , or other vendor shareholders , will wish to exchange their Target shares for Newco shares without triggering a disposal for capital gains tax purposes ( see ss135 , 137 and 138 TCGA 1992 ) . |
| 10 | Indeed this could be their base value for capital gains tax purposes by virtue of s17 TCGA 1992 if there has been an acquisition by management in consideration for or in recognition of their services in any office or employment , though usually management will resist any such argument . |
| 11 | The price paid by Newco will establish its base cost in the target assets for capital gains tax purposes , unless s17 TCGA 1992 applies to impute market value as a result of the transaction 's not being a bargain at arm 's length . |
| 12 | Newco will wish to attribute as much of the purchase price as possible to those of the assets which are likely to increase in value , but which Newco may be intending to dispose of at a later date , so as to minimise the gain arising on the disposal ( and to maximise the amount of base cost which can be indexed for capital gains tax purposes , again to reduce the ultimate gain ) . |
| 13 | This is less of a concern now that acquisition cost is re-based to 31 March 1982 for capital gains tax purposes , especially with the benefit of indexation since that date to reduce the gain . |
| 14 | The difference between the total amount paid for the business and the book value of its net assets will represent goodwill , which is an asset for capital gains tax purposes . |
| 15 | The intra-group transfer should be possible to achieve on a no gain/no loss basis for capital gains tax purposes under s171 TCGA 1992 ; it should be exempt from stamp duty under s42 Finance Act 1930 ( as amended ) provided transferor and transferee companies are " associated " within the meaning of Finance Act 1967 when the asset is transferred ; and outside the scope of VAT under section 29 VAT Act 1983 where the transferor and transferee companies are members of a VAT group . |
| 16 | Target should , as far as possible , be capitalised by way of new shares or securities which do not constitute qualifying corporate bonds within s117 TCGA 1992 , so that any subsequent loss realised on Newco 's investment in Target will be allowable for capital gains tax purposes . |
| 17 | If the sale of the Target shares produces an allowable loss for capital gains tax purposes , this may be set off only against gains arising on a subsequent disposal by the manager concerned to Newco , if he and Newco are " connected persons " for the purpose of s286(6) ( 7 ) TCGA 1992 , as is likely to be the case if management needs to have control of Newco in order to obtain interest relief on its borrowings ( see 4.4 above ) . |
| 18 | This is because both the close company regime in Part XI of the Taxes Act and the " connected persons " rules for capital gains tax purposes rely on the definition of " control " in s416 TA 1988 . |
| 19 | It should also be noted that the " connected persons " test for capital gains tax purposes is different from that imposed by s839 TA 1988 in the context of the notional loan provisions of s162 ( discussed in 4.3 above ) , though s839 also relies on the s416 definition of control . |
| 20 | This extraction should be by way of a dividend , not a buy-in of any of the parent company 's shares , as the latter would not be a dividend which could be made under a group income election and would be a part-disposal of the parent company 's shares for capital gains tax purposes . |
| 21 | The hive-up should occur on a no gain/no loss basis for capital gains tax purposes under s171 TCGA 1992 , since Target will usually be both a " 75% subsidiary " and an " effective 51% subsidiary " of Newco , within s170 . |
| 22 | This is usually more valuable than generating an allowable loss for capital gains tax purposes . |
| 23 | If all the statutory conditions are satisfied , the shareholder is treated as disposing of his shares for capital gains tax purposes and not as receiving a distribution , and this treatment is mandatory . |
| 24 | It means the shareholder can utilise his annual exemption and indexation allowance for capital gains tax purposes , and the company will not have to account for ACT . |
| 25 | There is also usually a disposal for capital gains tax purposes by the corporate shareholder , and reference should be made to Statement of Practice 4/89 in this regard . |
| 26 | If X dies no inheritance tax is payable and the base cost of the property for capital gains tax purposes is £500,000 . |
| 27 | The sale will also be treated as a disposal for capital gains tax purposes . |
| 28 | Acceptance of the offer will constitute a disposal for capital gains tax purposes but this will not concern tax exempt institutions or funds ( eg pension funds ) . |
| 29 | Thus , where a husband leaves the matrimonial home while still owning it , the usual capital gains tax exemption or relief for a taxpayer 's only or main residence would be given on the subsequent transfer to the wife , provided she has continued to live in the house and the husband has not elected that some other house should be treated for capital gains tax purposes as his main residence for this period . |
| 30 | However , the position is open to doubt where the husband has not elected that some other house should be treated for capital gains tax purposes as his main residence for the period . |