Example sentences of "at the [noun] applicable " in BNC.
Next page| No | Sentence |
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| 1 | The income of a trust is liable to income tax at the rate applicable to the beneficiary to whom the income is paid . |
| 2 | Providence Capitol ( ) is liable to tax on income within the fund at the rate applicable to a life assurance company , so the fund builds up net of basic rate income tax . |
| 3 | Major publishers will exceed the distance selling threshold for most other EC countries so they will have to charge VAT on sales to individuals in those countries at the rate applicable in those countries . |
| 4 | With effect from 1993/94 relief is given for the tax at the rate applicable to the trust ( FA 1993 Sched 6 ) ( ie 35 per cent ) . |
| 5 | It should also be noted that in determining the amount of income available up to the end of any year one looks at the aggregate amount of the income arising under the settlement in that year and in any previous year which has not been distributed and one deducts an amount equal to tax at the rate applicable to trusts on the aggregate amount of income , arising under the settlement in the year of payment and any previous year , which has not been distributed . |
| 6 | the tax at the rate applicable to trusts for the year on the amount so treated as his income ; or 2. so much of the amount of tax at that rate as is equal to the tax charged whichever is the less . |