Example sentences of "must account for [noun] " in BNC.
Next page| No | Sentence |
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| 1 | The reimbursement is standard-rated if the landlord has opted , and he must account for output tax on the reimbursement ( net of any VAT which he can reclaim ) . |
| 2 | A UK resident company must account for ACT when it pays a dividend ( or any other qualifying distribution ) to its shareholders ( s 14 ) . |
| 3 | Once Newco commences paying dividends , these should be funded by payments of dividends from Target outside the group income election , so that Target must account for ACT , but Newco will receive franked investment income , the tax credit attaching to which can be used to frank its own ACT liability when it pays dividends to its shareholders . |
| 4 | However , before he can contest Sunday 's best-of-17 frames showdown , World No13 McManus must account for John Parrott , in what is his ninth semi-final appearance this term . |
| 5 | In addition , where the landlord pays an inducement to the tenant in order to persuade the tenant to take up the lease , that is a payment on which the tenant must account for VAT ( Nevile Russell v Commissioners of Customs & Excise [ 1987 ] VATTR 194 ) . |