Example sentences of "[is] [prep] be treated [prep] " in BNC.
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| 1 | The income which in fact is the income of B is to be treated for income tax purposes as the income of A. The purpose is notionally to transfer B's income to A , so that A may be charged to tax on the aggregate of his own and B's income . |
| 2 | Once the income which is the property of the trust deed is to be deemed the income of Mr Astor ( that is , is to be treated for the purposes of the Income Tax Acts in all respects as if it were the property of Mr Astor ) , it automatically becomes impossible for the purposes of those Acts to say that he receives anything which springs from a right of action against the trustee in respect of his income . |
| 3 | As usual the term printer " is to be treated with caution , but other evidence , wages for instance , usually indicates that " compositor " is meant . |
| 4 | Faragher ( 1985 ) found that police in Great Britain downgraded the seriousness of violence against women in the home , for although formal regulations state that it is to be treated as an arrestable offence , policemen often redefined the incident as lying outside law enforcement ( emphasized by Policy Studies Institute 1983b : 64 ) . |
| 5 | For Christian silence on the subject , combined with our nineteenth-century medical heritage , has resulted in a culture where menstruation is to be treated as a problem or ignored altogether . |
| 6 | The emperor pronounced that a trust was due on these words as if , by prohibiting her from making a will , he had requested that she should make her brother heir : the wording is to be treated as if he had asked her to make over his estate . |
| 7 | Similar rules apply to loans and advances to credit institutions , with the additional categories of amounts payable on demand or at seven days ' notice and those payable within three months , although here where amounts are repayable by instalments each instalment is to be treated as a separate amount . |
| 8 | Accordingly , if the interim government is to be treated as the Government of Somalia , it must be able to show that it is exercising administrative control over the territory of the Republic . |
| 9 | I do not agree , for the department is to be treated as a whole : see Lord Diplock in Bushell v. Secretary of State for the Environment [ 1981 ] A.C. 75 , 95 . |
| 10 | ‘ [ Subject to section 63(A) ( b ) ] where in any year a person is employed in director 's or higher-paid employment and — ( a ) by reason of his employment there is provided for him , or for others being members of his family or household , any benefit to which this section applies ; and ( b ) the cost of providing the benefit is not ( apart from this section ) chargeable to tax as his income , there is to be treated as emoluments of the employment , and accordingly chargeable to income tax under Schedule E , an amount equal to whatever is the cash equivalent of the benefit . |
| 11 | The crucial question relates to the amount which is to be treated as an emolument , i.e. , what is ‘ the cash equivalent of the benefit . ’ |
| 12 | If revaluation of his security is necessary , resulting in a greater shortfall , he is to be treated as the creditors referred to in the previous paragraph . |
| 13 | In the case of a private company , a pre-1982 pre-emptive requirement is to be treated as if it were in its memorandum or articles so long as it remains a private company . |
| 14 | ( The seller will generally try to restrict this to a warranty of specifically identified information : the acquirer will want a warranty of all information but not if the consequence is that all information is to be treated as a disclosure ) . |
| 15 | –here property has been settled on terms which provide for one or more beneficiaries to become entitled to an interest in possession in it on or before a specified age which does not exceed twenty-five but meantime no such interest in possession subsists and the income so far as not applied for maintenance education or benefit of any beneficiary is to be accumulated , neither a payment made out of the property nor the arising to a beneficiary of an interest in possession in it is to be treated as a chargeable transfer . |
| 16 | The Member States may indeed decide that the employee 's contract shall simply continue with the transferor , but they may equally decide that the employee 's refusal to transfer shall be regarded as a termination of the contract by the employer or , even , that the refusal to transfer is to be treated as a determination of the contract of by the employee ( point 36 ) . |
| 17 | ( g ) Skipp is to be treated as a case where " there was much more than the mere consent of the owner . |
| 18 | Section 1(4) stated that in deducing any relationship for the purposes of s1(3) any relationship by affinity is to be treated as a relationship by consanguinity , any relationship of the half-blood is to be treated as a relationship of the whole blood , the step-child of any person is to be treated as his child , and an illegitimate person is to be treated as a legitimate child of his mother and reputed father . |
| 19 | Section 1(4) stated that in deducing any relationship for the purposes of s1(3) any relationship by affinity is to be treated as a relationship by consanguinity , any relationship of the half-blood is to be treated as a relationship of the whole blood , the step-child of any person is to be treated as his child , and an illegitimate person is to be treated as a legitimate child of his mother and reputed father . |
| 20 | Section 1(4) stated that in deducing any relationship for the purposes of s1(3) any relationship by affinity is to be treated as a relationship by consanguinity , any relationship of the half-blood is to be treated as a relationship of the whole blood , the step-child of any person is to be treated as his child , and an illegitimate person is to be treated as a legitimate child of his mother and reputed father . |
| 21 | However , the firm and a qualifying intermediary can agree in writing that the intermediary 's client is not to be treated as an indirect customer ( and therefore not as a customer ) or is to be treated as an indirect customer in relation to only some of the firm 's obligations . |
| 22 | If the intermediary 's client is to be treated as the firm 's customer and a two-way customer agreement is required for him , it can be entered into with the intermediary ( if there is more than one indirect customer ) , and can cover all the clients for whom he acts . |
| 23 | Importantly , the test relates separately to each investment in relation to which the customer is to be treated as an expert , and previous dealings in the investment concerned may not in fact be necessary . |
| 24 | If he is to be treated as an out-patient the order may specify the place of treatment . |
| 25 | In the case of a level tone , syllables following in the tail will , of course , continue at the same level ; since level tone is to be treated as a rather unusual type of tone , we will not examine it in more detail at this stage . |
| 26 | ‘ All I am asking , is to be treated in exactly the same way as Dr Wyatt ’ . |
| 27 | In Wolfenstein 's words ( 1955 ) , ‘ What the baby wants for pleasure has thus become as legitimate a demand as what he needs for his physical well-being , and is to be treated in the same way . ’ |
| 28 | My interest is therefore in how the grant assistance from the EC is to be treated by the Council . |