Example sentences of "be [conj] [vb mod] have " in BNC.
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| 1 | The term includes : ( i ) any income chargeable to income tax by deduction at source or otherwise ( first limb ) and any income which would have been chargeable to income tax if it had been received in the United Kingdom by a person domiciled , resident and ordinarily resident in the United Kingdom ( second limb ) ( s681(1) ( a ) ) ; [ ( ii ) where the amount of the income of any body corporate has been apportioned ( ie shortfalled ) under Schedule 16 to FA 1972 or could have been so apportioned if the body corporate were incorporated and resident in any part of the United Kingdom , so much of the income of the body corporate for that year or period as is equal to the amount which has been or could have been so apportioned to the trustees of or a beneficiary under the settlement ( s681(1) ( b ) ) [ abolished in relation to income of bodies corporate for accounting periods beginning after 31 March 1989 by FA 1989 , Sched 17 , Part V ] ] . |
| 2 | To have devised the material ‘ in house ’ using DES and HMI would have been and would have been seen to be unhealthily parochial ; to have used the National Curriculum Council would have involved too great a delay . |
| 3 | Because of the humidity , below freezing temperatures feel colder than they are and can have the harmful effect of biting deep into the vine and this can be fatal if the sap has started to rise . |
| 4 | Could be that let's have a look at the first year , the first year , I just want to survive . |
| 5 | It would not have mattered so much if the experiments described all held water , but when ( as we were encouraged to do ) I put up my hand and ventured that one experiment was not consistent , the lecturer acknowledged that this was so in the particular I questioned , but said that the results were usually found to be as would have been expected . |
| 6 | There is in my judgment no objection to the decisions attacked in this case on the ground that they were or may have been taken by junior ministers rather than by the Secretary of State . |
| 7 | ‘ … and the moral of that [ said the Duchess ] is — ‘ Be what you would seem to be ’ — or , if you 'd like it put more simply — ‘ Never imagine yourself not to be otherwise than what it might appear to others that what you were or might have been was not otherwise than what you had been would have appeared to them to be otherwise . |
| 8 | Beguiled by state-of-the-art techniques ( of the kind deployed for ‘ Cités-Cinés ’ , which captured the public imagination five years ago ) , architects and stage designers , experts from the worlds of cinema and advertising , as well as art historians , will create a series of typical settings , which were or could have been subjects for Impressionist paintings . |
| 9 | In particular , Caparo suggested that the auditors were or should have been aware of the fall in Fidelity 's share price during March and of its need for financial assistance . |
| 10 | Neither may it appoint anyone who is or may have been a member , officer or employee of a local authority or voluntary organisation and who has in that capacity been directly concerned with arrangements for the child 's care , accommodation or welfare during the five years before the proceedings . |
| 11 | The third is that will have singularly little effect , because of industry 's narrow base and uncompetitiveness , revealing our dependence on the deus ex machina of North Sea oil . |
| 12 | ‘ Particulars of Offence : [ The respondent ] on 17 September 1990 dishonestly and with a view to gain for himself or another , or with intent to cause loss to another , falsified a document required for an accounting purpose , namely , a computer generated sales invoice , by making an entry therein which was or may have been misleading , false or deceptive in a material particular in that it purported to show that a discount of 70 per cent . |
| 13 | ‘ The third defendant denies the plaintiffs ' claim against him but if contrary to his contentions he is held liable to the plaintiffs , he claims against you to be indemnified against the plaintiffs ' claims and the costs of this action , alternatively contribution to such extent of the plaintiffs ' claims as the court may think fit , on the grounds that ( 1 ) at all material times , you were the accountants retained by and advising the plaintiffs and each of them in respect of the proposed transaction ( and in particular the financial aspects thereof ) in relation to which the said alleged liability of the plaintiffs and each of them to [ B.M.T. ] was incurred ; ( 2 ) in about the period from January to September 1983 , you acted in breach of contract and negligently towards the plaintiffs and each of them in that you failed to advise them properly or at all with regard to the said proposed transaction and the financial aspects thereof and in particular failed to explain the full nature and extent thereof to the plaintiffs and each of them and/or failed to advise the plaintiffs as to the commercial prudence of the same and/or the risks inherent in proceeding with the same and/or failed to warn them not to enter into the same ; ( 3 ) that in so far as any financial information was or may have been communicated by the third defendant he did so in reliance upon information supplied by you . |
| 14 | Invariably , afterwards , he found himself thinking about Liza Tremayne and all that was or might have been . |
| 15 | The Soviet press stressed that during the Soviet Iranian talks ‘ no agreement resembling what the Iranian Minister is now saying was or could have been reached ’ . |
| 16 | Because if I do n't escape , if something dreadful happened , I shall still know that the person I was and would have stayed if this had n't happened was not the person I now want to be . |