Example sentences of "[modal v] [be] hold [verb] [be] " in BNC.

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1 As Dillon LJ pointed out in R & B Custom Brokers : … there are some transactions which are clearly integral parts of the businesses concerned , and these should be held to have been carried out in the course of those businesses ; this would cover , apart from much else , the instance of a one-off adventure in the nature of trade , where the transaction itself would constitute a trade or business .
2 It was , therefore , open to argument that theoretically the income must be held to have been received by them .
3 As an alternative to the last submission it was argued that the money was paid to and received by the revenue under an implied agreement that it would be held as a deposit against tax that might be held to have been due at the dates of payment and that it would be repaid if and when it turned out that no tax was due .
4 Since then , negatively , he did not number them among the twelve , it may be held to have been his intention not to do so .
5 I would go further and accept that the armoury of common law defences , such as those which prevent recovery of money paid under a binding compromise or to avoid a threat of litigation , may be either inapposite or inadequate for the purpose ; because it is possible to envisage , especially in modern taxation law which tends to be excessively complex , circumstances in which some very substantial sum of money may be held to have been exacted ultra vires from a very large number of taxpayers .
6 In each case the ‘ text ’ will be held to have been reproduced if the words , the punctuation and , where relevant , the lineation are reproduced accurately .
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