Example sentences of "of [art] accounting period [prep] which " in BNC.
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| 1 | A claim to surrender ACT may be made within six years of the end of the accounting period to which it relates , and requires the consent of the subsidiaries concerned . |
| 2 | An example of a clause providing for the payment of a participating dividend is : The Company shall after making all necessary provisions for payment of the Preference Dividend ( including any Arrears ) and the redemption of the Preference Shares but in priority to payment of any dividend to the holders of Ordinary Shares , pay to the holders of the Preferred Ordinary Shares as from ( and inclusive of ) the accounting period ending … , subject to payment in full of the Preferred Dividend ( including any Arrears of the same ) pay to the holders of Preferred Ordinary Shares a cumulative cash dividend ( " the Participating Dividend " ) of a sum ( net of any advance corporation tax payable by the Company ) equal to … % of the Profit After Tax for each accounting period of the Company ; the Participating Dividend shall be deemed to accrue from day to day throughout each accounting period and shall become payable and be paid not later than four months immediately following the end of the accounting period to which it relates . |
| 3 | Until recently , it was the Revenue 's view that group relief was not available between the vendor and Target in respect of the accounting period during which the acquisition of Target occurred or during which " arrangements " for the disposal of Target came into existence , though the basis for this view has always been unclear . |
| 4 | A claim to carry back ACT must be made within two years after the end of the accounting period in which the surplus arose . |
| 5 | This is because the repayment of tax is treated as being made in respect of the accounting period in which the surplus ACT arose ( as opposed to the periods in which it was offset ) ( s 825(4) ( a ) ) . |
| 6 | An obligation to notify chargeability within 12 months of the end of the accounting period in which the loan arises will remain . |
| 7 | Under pay and file any tax payable under s 419 Income and Corporation Taxes Act 1988 on such a loan is due to the collector 14 days after the end of the accounting period in which the liability arises . |
| 8 | It is difficult to accept that this is an expense of the accounting period in which only an order was issued . |
| 9 | Under s179 , which applies to accounting periods ending on or after 1 October 1993 , Target is again treated as disposing of assets acquired intra-group in the preceding six years , but the gain or loss accrues at the beginning of the accounting period in which Target leaves the vendor group ( see s179 TCGA and s89 Finance Act 1993 ) . |