Example sentences of "[noun sg] may be [vb pp] under " in BNC.
Next page| No | Sentence |
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| 1 | If the rent was from non-UK land there will have been no tax charges under general principles although the income may be assessed under TA 1988 , Part XV or TA 1988 , ss739 or 734 or , if it is paid out in an income form to a UK beneficiary , it may be assessed on the beneficiary under Schedule D , Cases IV or V. The position with regard to dividends received by overseas discretionary trusts where the income is then paid out to a beneficiary is complicated because of the way in which the 10 per cent additional rate charge is levied . |
| 2 | Directions for medical examination or other assessment may be made under s38(6) if an interim supervision order is also made . |
| 3 | When Target is sold to Newco , a capital gains tax liability may be triggered under s178 or 179 TCGA 1992 if the business contains an inherent gain ( for example , in respect of goodwill ) , or if any of the assets have a depressed base cost resulting from a historical roll-over relief claim , because the hive-down should occur on a no gain/no loss basis under s171 TCGA . |
| 4 | Then , finally , there is a statute of limitations bar , in that no action may be taken under the section more than five years after the date of the last transaction which is the subject of the violation . |
| 5 | The validity of a local search result only lasts for two months , and if there is delay in finding a buyer , the search may be extended under the Local Search Validation Insurance Scheme . |
| 6 | On the contrary , the Court of Appeal announced early in the history of the interpretation of the section that it was ‘ abundantly clear ’ that a confession may be excluded under the subsection where there is no suspicion of impropriety : Fulling [ 1987 ] Q.B . |
| 7 | As with tensile and bend testing , torsion testing may be done under various stress or displacement programs . |
| 8 | In appropriate cases , service on a United States parent may be held under the doctrine to be service on the foreign subsidiary . |
| 9 | Section 682 provides that income arising under a settlement shall be deemed not to have been distributed if and to the extent that it exceeds the aggregate of : ( i ) the sums , excluding all payments of interest , paid in that year by the trustees of the settlement to any persons ( not being a body corporate connected with the settlement and not being the trustees of another settlement made by the settlor or the trustees of the settlement ) in such manner that they fall to be treated in that year , otherwise than by virtue of s677 above , as the income of those persons for the purposes of income tax , or would fall to be so treated if those persons were domiciled , resident and ordinarily resident in the United Kingdom and the sums had been paid to them there ; and ( ii ) subject to s682(2)– ( 5 ) ( rules for ascertaining undistributed income where interest is paid by trustees ) any expenses of the trustees of the settlement paid in that year which , in the absence of any express provision of the settlement , would be properly chargeable to income , in so far as such expenses are not included in the sums mentioned in para ( i ) above ; and ( iii ) in a case where the trustees of the settlement are trustees for charitable purposes , the amount by which any income arising under the settlement in that year in respect of which exemption from tax may be granted under s505 of TA 1988 exceeds the aggregate amount of any such sums or expenses as aforesaid paid in that year which are properly chargeable to that income . |
| 10 | Items generally included in an expatriate 's allowances/benefits package may be listed under the following heads : pre-departure ; abroad ; fares ; accommodation ; fringe benefits ; on return . |
| 11 | A warrant may be obtained under section 135 of the Mental Health Act 1983 . |
| 12 | Indeed in urgent cases ( a term not defined ) , the warrant may be issued under the hand of an official in the Home Office . |
| 13 | ( 2 ) The register may be rectified under this section , notwithstanding that the rectification may affect any estates , rights , charges , or interests acquired or protected by registration , or by any entry on the register , or otherwise . |
| 14 | This principle , he submitted , is further exemplified by the line of the Court of Justice authority which shows that the jurisdiction of the court may be invoked under this article where there is a dispute between the parties as to whether a contract in fact exists , but only if that dispute is real and genuine . |
| 15 | The name of such a person may be changed under s.25(3) . |
| 16 | It is often more effective therefore to impose a condition requiring odour abatement equipment to be installed before a particular use may commence , then , if such equipment is not installed an enforcement notice may be served under s.87 of the Town and Country Planning Act 1971 . |
| 17 | If a situation occurs where the Policyholder is unable to continue with his usual profession or occupation , but is now working in a sedentary position , a claim may be made under item 5 . |
| 18 | Where the writ is to be served in a Hague Convention country the writ may be served under this rule through the Central Authority of that country or , if the law of that country permits , through the judicial authorities of that country or through a British consular authority there . |
| 19 | In a revolution , where any decision may suddenly raise questions about freedom , justice , in a new form , and where every aspect of life may be brought under scrutiny , it could follow that all action , all weighing of pros and cons , is unprincipled . |
| 20 | A charging order over an individual partner 's share in the firm may be obtained under s23 of the Partnership Act : ( 1 ) A writ of execution shall not issue against any partnership property except on a judgment against the firm . |
| 21 | However , any contemporary rug may be marketed under the name of the traditional group most closely associated with its design . |
| 22 | Expensive items of jewellery may be insured under an All Risks policy . |
| 23 | The present author remains of the opinion that most of the Social policy protocol may be achieved under existing treaty provisions , whether specific or general , and the scope of the general provisions will be considered in the next section of this article . |
| 24 | The accused may be prosecuted under Criminal Law whereas a private individual may be sued under Civil Law . |
| 25 | It is common ground that in a majority of cases where an order may be made under section 18 for the payment by the Board to the unassisted party of the costs of appellate , as opposed to first instance , proceedings , the Court of Appeal or this House will be in a position at the conclusion of an appeal on the information then before it to decide under section 18(3) what , if any , order for costs should be made against the assisted party and to form at least a provisional view under section 18(4) ( c ) as to whether it would be ‘ just and equitable in all the circumstances of the case that provision for the costs should be made out of public funds . ’ |
| 26 | Where that has happened an order may be made under section 61(1) directing steps to be taken to remedy the contravention . |
| 27 | Defamations which endanger the peace by being couched in threatening , abusive or insulting language may be prosecuted under the Public Order Act , and most poison-pen letters can give rise to charges under the provisions of the Post Office Act 1953 or the Malicious Communication Act 1988 . |
| 28 | But in other cases , an application for a declaration or injunction may be made under Order 53 but may alternatively be made by way of an action begun by writ or originating summons . |
| 29 | If the arbitrator dies or is unwilling or incapable of acting a new arbitrator may be appointed under the Arbitration Act 1950 , and at least while he is acting within his jurisdiction an arbitrator is immune from liability for negligence ( Sirros v Moore [ 1975 ] QB 118 ) . |