Example sentences of "treated [conj] have [verb] a [noun] " in BNC.

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1 Individuals who receive such a distribution are treated as having received a payment of capital .
2 The shareholders are treated as having received a distribution of £100 on which tax of £20 has been paid and , assuming they will be liable for income tax at the higher rate , will have a further £20 of income tax to pay ( see s14 TA 1988 and sections 77 to 79 of the 1993 Finance Act ) .
3 The settlor is treated as having received a sum of £100 less an amount equal to 35 per cent .
4 Mr X is treated as having made a disposition of the property by a disposition which is a potentially exempt transfer hence the necessity to survive the seven year period from the date of the release .
5 The subsection negatives the section 5 provision by directing that each of those who made deposits with the institution are to be ‘ treated as having made a deposit . ’
6 If the vendor company has not itself elected , but is bound by an election to waive exemption made by any " relevant associate " within the meaning of para 3(8) 6A VAT Act 1983 , it is treated as having made an election , so Newco will have to elect and notify Customs to ensure that TOGC treatment is obtained .
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