Example sentences of "[modal v] be treated as [noun sg] " in BNC.

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1 It will , essentially , be a matter for negotiation between the members of the firm as to whether or not such remuneration should be treated as income of the firm : whatever is decided should be duly recorded in the agreement ( Clause 10.06 ) .
2 It is moot whether it should be treated as metaphor or not .
3 In the budgeting process the firm should decide on what should be treated as profit centres and what as cost centres .
4 He should also remain aware of the fact that conversation is a process and that each contribution should be treated as part of the negotiation of ‘ what is being talked about ’ .
5 It could also be argued that the preparation and monitoring of cost targets for trades , work sections or individual sub-contractors should be treated as part of the management accounts .
6 ‘ However , it is my view that underwater archaeology should be treated as part of mainstream archaeology , not as something with its own rules and special funding .
7 Where a solicitor receives an amount in respect of a bill of costs that includes unpaid professional disbursements , an amount equivalent to the unpaid professional disbursements should be treated as client money and must be paid into the client account .
8 Yes , er , I have them for those who received that incorrect information from me , I must apologise erm young people who are going as delegates as representatives of their district must be treated as adult representatives and they have to pay full price .
9 The Judicature Act decided that as against a stranger the mortgagor in possession must be treated as owner .
10 This might be treated as evidence that Gibbon uses an abnormally large number of abstract nouns , but of course it can not , for we might then discover that a preponderance of abstract nouns is quite normal in the prose of Gibbon 's contemporaries , and that Gibbon 's language in this respect is not exceptional .
11 If the building is regarded as a complex structure , then damage to one part of the structure , caused by a hidden defect in another part , could be treated as damage to other property .
12 Pottery , for example , may be treated as art , science or technology , and within a discipline oriented scheme the opportunity will probably exist to classify pottery in at least any one of these three disciplines .
13 Such phrases as ‘ loss of temper ’ or ‘ heat of passion ’ are treated as useful synonyms , for which angry or apparently uncontrolled reactions may be treated as evidence .
14 Note that where assets are acquired not as part of a TOGC and VAT is payable , the VAT liability may be treated as capital expenditure for the purpose of writing down allowances for plant and machinery .
15 First , the patient 's failure to take care of himself in the knowledge that death will result sooner rather than otherwise — and this would apply to the aged as well as to the terminally ill — may be treated as suicide , despite what has been said .
16 ‘ The caning this boy received would be treated as child abuse in any other context , ’ said Peter Newell of End Physical Punishment of Children .
17 But Louis was prepared to take a much tougher line with the count of Nevers to resolve his dispute with the abbey of Vézelay : although relatives of the count were allowed to participate in drawing up the terms of settlement , Louis insisted that , if it failed , further aggression against the abbey would be treated as aggression against the king and punished accordingly .
18 If a capital sum is paid under this provision , so that it is assessed upon the settlor , it is treated as the income of the settlor for the year of payment and it shall be treated as income of such amount as after the deduction of tax at the basic rate and additional rate for that year , or the rate applicable to the trust from 1993/94 ( see TA 1988 , s686(1A) ) , would equal the sum or that part of that sum .
19 ’ Section 8 however must be read with section 92(2) which provides : ‘ Proceedings under this Act shall be treated as family proceedings in relation to magistrates ' courts . ’
20 Extra-Statutory Concession C16 provides that the total cash distribution prior to striking off will be treated as capital in the hands of the shareholders , in accordance with s 209(1) , ICTA 1988 , so that the provisions of that sub-section apply .
21 Such ancillary restrictions will be treated as part and parcel of a concentration where they are ‘ directly related and necessary to the implementation of the concentration ’ .
22 While they will be taxed at the investor 's top rate , when repatriated they will be treated as income , rather than capital , and therefore avoid the risk of having to pay capital gains tax .
23 The issue will be treated as equity in LASMO 's balance sheet for the purpose of computing balance sheet gearing which will therefore reduce significantly .
24 If an employee has produced a computer program outside the normal course of his duties , but has used his employer 's equipment or done it during the hours of his employment , the ownership of copyright is more difficult to predict , although it is more likely that the employer will be treated as owner .
25 Moreover , even at common law a lease which ought to be made by deed but is not will not completely fail of effect , if possession is taken and rent paid under it ; the tenant will be treated as tenant from year to year upon the terms of the lease so far as they are applicable to such a tenancy .
26 The remainder will be treated as investment income , which is liable to tax .
27 The fact that Hemingway was born can be treated as part of the given information because all human beings are born ( with disputable mythical exceptions ) .
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