Example sentences of "of [noun sg] in which " in BNC.

  Next page
No Sentence
1 The human being ( a far more complex creature inhabiting a far more complex world ) needs to be highly adaptive and has a long period of play in which to build up a vast repertoire of behaviours .
2 It does so by examining the process of assessment in which the ASW plays a critical role between the initial referral from the GP and the decision whether or not to section the woman .
3 What did the delegates think when they composed that Gogolian policy of assessment in which results are first faked and then suppressed ?
4 In practice it is difficult to comply with the added condition that the company be employee controlled in each year of assessment in which interest is paid , so this relief is not often used in management buy-outs .
5 Concession B18 is therefore a vital concession and taxpayers are warned that there is a six year cut-off period beginning from the end of the year of assessment in which the income arose .
6 Taxes Act 1988 , s66(3) states that if at any time a person acquires a new source of any income in respect of which he is chargeable under Case III or makes an addition to any source of any such income then in the year of assessment in which the income first arises from the source or addition and the two following years of assessment the charge shall be on an actual basis in accordance with TA 1988 , s66(1) .
7 Section 743(5) states that in any case where an individual has for the purposes of s739 power to enjoy income of a person abroad by reason of his receiving a benefit from the trust ( hence giving rise to a tax charge under TA 1988 , s742(2) ( c ) ) , the individual shall be chargeable to income tax under s739 for the year of assessment in which the benefit is received .
8 Under the " once-and-for-all " test what matters is that the income can be used to benefit the individual in question in the year of assessment in which it arises , and it does not matter if it is not possible so to apply that income in a subsequent year of assessment .
9 In subsequent correspondence Technical Division were asked to confirm that the timing of the provision of the benefit to the non-resident or non-domiciled beneficiary was irrelevant , ie that it did not matter whether the income in question was paid to him in the year of assessment in which it arose or in a subsequent year , but Technical Division refused to confirm that this was the case on the grounds that the actual circumstances of particular cases tended to vary so widely that they felt unable to answer the question without more details .
10 This is an important concession and reads as follows : B18 Payments out of a discretionary trust : entitlement to relief from UK tax under the provisions of the Income Tax Acts or of a double taxation agreement If a payment made by trustees falls to be treated as a net amount in accordance with TA 1988 s.687(2) and the income arising under the trust includes income in respect of which the beneficiary would , if such income came to him directly instead of through trustees , be entitled to relief under the provisions of the Income Tax Acts , eg TA 1988 , s.278 ( claims for personal reliefs by non-residents ) ; TA 1988 s.47 ( claims for exemption from tax on certain UK Government securities held by persons not ordinarily resident in the UK ) ; TA 1988 ss.48 , 123 ( claims for exemption from UK tax on income from overseas securities by persons not resident in the UK ) ; or under the terms of a double taxation agreement , such relief will be granted to the beneficiary on a claim made by him to the extent that the payment is of income which arose to the trustees not earlier than in the year 1973 – 74 and not earlier than six years before the end of the year of assessment in which the payment was made , provided that the trustees have submitted for each year trust returns which are supported by the relevant income tax certificates and which detail all sources of trust income arising and payments made to beneficiaries .
11 It also includes people who were resident in the United Kingdom on or after 10 December 1974 and in not less than 17 of the 20 years of assessment ending with the year of assessment in which the relevant time falls ( see IHTA 1984 , s267 ) .
12 What planning should he undertake with respect to inheritance tax — bearing in mind that under the deemed domicile provisions in IHTA 1984 , s267(1) the taxpayer is deemed to be domiciled in the United Kingdom if he was so domiciled three years immediately preceding his death or he was resident in the United Kingdom in not less than 17 of the 20 years of assessment ending with the year of assessment in which the death occurs ?
13 ( a ) Spouses living together There is no charge to capital gains tax on a transfer of assets between husband and wife provided that they have been living together in the year of assessment in which the transfer takes place ( Taxation of Chargeable Gains Act 1992 ) ( " TCGA 1992 " ) , s58 .
14 Growth of the larva is interrupted during moulting by periods of lethargus in which it neither feeds nor moves .
15 Speaking to the Central Committee later in the year , Medvedev accepted that the process of change in which they were engaged might be complex and even alarming .
16 Most of them were darkish-brown with fine features under mops of hair in which several had stuck an ostrich feather or a wooden comb .
17 The idea is that , say , a Domestos Hygiene Advisory Service , a Clarks Health Education Service , or a Butter Information Bureau , all channel information efforts about a product through a focal point , thus gaining better attention from the media , lending an increased air of respectability to what is being done for commercial reasons , and acting as a voice on behalf of the area of expertise in which the manufacturer operates .
18 The problem is largely ameliorated by amendments to the prescribed forms for giving notice of payment in which require the defendant to state the relevant deduction withheld .
19 Over lunch , Dobson regaled Branson with a tale of how Private Eye had suppressed a story about adulterous liaisons at a national newspaper — precisely the kind of story in which the Eye habitually delighted — because of the interests of some Eye contributors who worked for the paper .
20 Most of the book is arranged in the form of a week of prayer in which for each day there is an order of Adoration , Confession of Sin , a Prayer for Grace , a Confession of Faith and an Intercession .
21 But we have become more aware of the web of necessity in which even exceptional men must move , especially if they are men of action ( as , indeed , recent discussion of the role of Hitler abundantly makes clear ) .
22 Or perhaps the transition adventure was just a ripple on the ocean of complexity in which all newcomers to the Course must quickly learn to sink or swim .
23 Kay mentions ideas posited by various groups such as promoting ‘ sex cards ’ certifying alleged freedom from HIV infection ; stamps or tattoos to identify HIV-infected people ; or a type of quarantine in which HIV-infected persons may live in society yet could not marry , be employed or travel ; but these have all been rejected as unenforceable or unethical or unacceptable .
24 Thirdly , there is an autonomous definition of conservatism in which conservatism is not necessarily connected to any economic group and is not rooted in a particular historical configuration .
25 By the time that Mrs Thatcher entered Downing Street — after a Winter of Discontent in which rubbish was piled high in the streets and the dead lay unburied — the two ideas had been elided .
26 Anyway , it was the sort of remark that provoked Salman Rushdie 's wrath in the Independent on Sunday : ‘ To see so diverse a list dumped on people who simply have n't read the books is to make one feel a kind of despair about the culture of denigration in which we live .
27 It was , in essence , a system of power-sharing in which offices were distributed according to the notional strength of the communities .
28 The development of self-awareness in which the counsellor transfers to the counsellees the meanings and connections in their social performance .
29 ‘ I shall ring as often as I can , and if Dana phones try to get her address or telephone number , ’ Claudia said firmly , cutting across Myra 's flight of fancy in which she and Roman Wyatt danced every night and forgot all about Dana and Garry .
30 It is educational in itself , encouraging the kinds of interaction in which effective learning is grounded .
  Next page