Example sentences of "[modal v] account for [noun sg] " in BNC.
Next page| No | Sentence |
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| 1 | The reimbursement is standard-rated if the landlord has opted , and he must account for output tax on the reimbursement ( net of any VAT which he can reclaim ) . |
| 2 | A UK resident company must account for ACT when it pays a dividend ( or any other qualifying distribution ) to its shareholders ( s 14 ) . |
| 3 | Once Newco commences paying dividends , these should be funded by payments of dividends from Target outside the group income election , so that Target must account for ACT , but Newco will receive franked investment income , the tax credit attaching to which can be used to frank its own ACT liability when it pays dividends to its shareholders . |
| 4 | In addition , where the landlord pays an inducement to the tenant in order to persuade the tenant to take up the lease , that is a payment on which the tenant must account for VAT ( Nevile Russell v Commissioners of Customs & Excise [ 1987 ] VATTR 194 ) . |
| 5 | The proposal is that from 1 August , self-drive hire firms etc should account for tax on a tax-inclusive basis on disposal , so allowing the margin scheme to operate as now . |
| 6 | Phase changes provide a possible mechanism which could account for subsidence as well as uplift , depending on whether the crystalline transformations involved give rise to more , or less , compact mineral structures . |
| 7 | For example , if a UK company acquires goods from a Belgian supplier to fulfil an order from a German customer and the goods are sent direct from Belgium to Germany , the UK company would be required to register for German VAT and would account for tax on the acquisition in Germany and onward domestic supply of goods to the German customer . |
| 8 | For example , for a repair the owner of the goods would supply them to the UK repairer who , using its VAT number , would account for acquisition tax in the normal way . |
| 9 | Where the publications are a supply for acquisition , the recipient subscriber will account for VAT in its member state although such publications are zero-rated in the UK , in other member states they are taxed at a reduced rate , and in Denmark they are taxed at 25% ! |
| 10 | Which may account for Minister Peter Walker 's recent description of agriculture as an ‘ outstanding success ’ . |
| 11 | While this may account for part of the gap in the gross weekly earnings of men and women , however , it can not account for the difference in hourly rates of pay . |
| 12 | For example , while heating of the lithosphere may account for uplift , subsidence may result from lithospheric cooling . |