Example sentences of "have been [art] [noun] by " in BNC.
Next page| No | Sentence |
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| 1 | There are various other methods of effecting a de-merger , but the advantage of the statutory basis under s213 TA 1988 is that it treats the transaction as if there has been no distribution by the company and no liability to income tax or capital gains tax on the part of the recipient shareholders . |
| 2 | For the Securities and Investments Board , which neogtiated the original sorry deal , and for the AFBD , the episode has been a baptism by fire . |
| 3 | There has been a campaign by Customs & Excise , intensifying as the year has gone on , with valuable assistance from the accountancy profession , Sitpro ( Simpler Trade Procedures Board ) and similar bodies , to ensure that businesses buying or selling goods within the European market know what the changes to the collection of VAT and related statistics will entail . |
| 4 | The only government support so far has been a recommendation by the Rural Development Commission , part of the Department of the Environment , to establish a pilot scheme . |
| 5 | There has been a move by the Norwegian government to try to tax the Lapps on the basis of reindeer numbers , and almost overnight the Arctic was denuded of animals , at least on paper . |
| 6 | Recently , there has been a movement by leasehold flat owners to band together , form a management company and buy up their own freeholds , thus ensuring that their ground rents remain low . |
| 7 | A spokesman said this afternoon ’ There has been an error by Thames Valley Police . |
| 8 | An exciting development in the women 's movement over the last few years has been an attempt by feminists to organise together around housing issues and to develop a feminist analysis of how the organisation of housing in Britain specifically affects women . |
| 9 | Behind the decline in asylum applications to France has been an effort by the French government to clear the backlog . |
| 10 | Indeed this could be their base value for capital gains tax purposes by virtue of s17 TCGA 1992 if there has been an acquisition by management in consideration for or in recognition of their services in any office or employment , though usually management will resist any such argument . |
| 11 | The most recent relevant development has been the decision by the House of Lords and a lower court to refer the relevant questions of Community law to the European Court . |
| 12 | In fact , the more economical methods may have led to stronger liquors being discharged because the water has been the vehicle by which unwanted impurities have been removed from the textiles and put down the drain . |
| 13 | One of the more interesting of recent developments has been the initiation by large firms of local compact schemes whereby they , as employers , guarantee to provide employment for young people leaving local YTS schemes , providing the graduates have gained a predetermined qualification . |
| 14 | A major reason for this has been the move by customers away from cash transactions to cheque and credit card transactions . |
| 15 | The fuel for this growth has been the demand by users to share applications and data , and to connect disparate information systems and environments , rather than computing in isolation . |
| 16 | The most significant welfare change , both in terms of numbers of people affected and the sum saved in public expenditure , has been the method by which this Government has calculated increases in social security . |
| 17 | What has been the reaction by C&P employees to the quality improvement process ? |
| 18 | The first has been fighting a ( largely losing ) battle against social condemnation of " stealing other people 's homes " ; the second has been the mechanism by which to carry out government 's policies to protect some short-term occupiers ( tenants , with exclusive possession ) but not others ( licensees ) . |
| 19 | In both railways , the machinery has been the means by which the unions have come to exert a profound influence over the conduct of railway activities . |
| 20 | It is not actually brought to the United Kingdom and if it is brought then it is brought by the lender and , following Carter v Sharon 20 TC 229 , that will not have been a remittance by the relevant taxpayer . |
| 21 | During the course of the decade , with or without partners , Noell took on the farming of more revenues , and in 1657–9 he was co-postmaster-general with John Thurloe [ q.v. ] , who may have been a relative by marriage . |
| 22 | Interestingly , Hardy thinks this may have been a set-up by a protective Burton to put his new posh friend off acting altogether : for Philip discouraged Hardy . |
| 23 | The essence of the prosecution case would have been the use by the respondent of excessive force towards two members of the family of the Murphy brothers in the course of removing them from the vicinity of a police van into which the brothers were being placed . |
| 24 | A key aspect for the Bundesbank will have been the acceptance by the unions of the need for moderate pay increases in order to prevent the slide into an inflationary spiral . |
| 25 | The motive for Nepomuk 's canonisation appears to have been an attempt by the Jesuits to set up an alternative national hero to the heretical Hus . |
| 26 | There had been no provision by the War Office for dealing with the problem of sexually transmitted diseases , the only directive having been an exhortation from Lord Kitchener to the troops to be sexually continent . |
| 27 | Thus , by the moment of Mrs. Dennis ' death on 24 February 1983 , there had been no alienation by her husband of his interest in the joint tenancy . |
| 28 | There had been no retaliation by the MacIans , but they all knew they were ready for it if any had come , and who to thank for the readiness ; and no-one mentioned who they had to thank for the threat . |
| 29 | there had been no attempt by the appellant to show that any part of the deceased 's income & 6 ] consisted of a return on assets as opposed to remuneration for labour and work on the farm . |
| 30 | No organization claimed responsibility and it was widely speculated that it had been a mistake by ETA . |