Example sentences of "not [be] said have " in BNC.
Previous page Next page| No | Sentence |
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| 31 | So public employees can not be said to have less of an incentive to be efficient or a greater incentive to pursue non-pecuniary rewards . |
| 32 | But although earlier events can not be said to have caused the crisis , they did have some bearing on how it developed . |
| 33 | Volenti was held to be inapplicable as the doctor could not be said to have agreed to the risk . |
| 34 | Political parties themselves can not be said to have existed before 1679 . |
| 35 | Thus , because the taxpayer could not be said to control the trustees , he could not be said to have control over the application of the income within s742(e) . |
| 36 | There is some support for the proposition that such a loan , if made to a person fully capable of repaying the same and , for instance , charged against property in the United Kingdom , gives the taxpayer minimal benefit from the case of O " Leary v McKinlay [ 1991 ] STC 42 where Vinelott J at p51 , dealing with a Schedule E beneficial loan , stated the following : If an employer lends money to an employee free of interest or at a favourable rate of interest and if the employee is free to exploit the money in any manner he chooses his employment can not be said to have been the source of the income derived from the exploitation ; the employer is the source of the money and the taxpayer is assessable to tax under Sch E on the benefit to him of obtaining the loan on the terms on which the loan was made ; but if the loan is repayable on demand that benefit can not be quantified and form the basis of an assessment under Sch E. It is arguable if property is held by a non-resident trust for A for life and B absolutely that if the trustees lend money to A at interest then if A allows the trustees not to pursue him in his capacity as borrower for the interest that no benefit will arise . |
| 37 | ‘ But in the case of such an animated film , there would n't be anything behind the cartoon sofa ; not only that , the sofa could n't be said to have a behind at all . |