Example sentences of "[is] treated as [noun sg] " in BNC.
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| 1 | Where one party has no commercial autonomy vis-à-vis another , it is treated as part of the same economic grouping and therefore not subject to Article 85 , although if it is in a dominant position Article 86 may apply . |
| 2 | Where an article has become a fixture it is treated as part of the demise during the term . |
| 3 | In the absence of a joint election by the vendor and Newco under s531(3) TA 1988 , " know-how " which has been used in the trade and which is disposed of is treated as part of goodwill . |
| 4 | Nor is it enough if the accused acted with wilful blindness , even though in some areas of criminal law wilful blindness is treated as knowledge : Griffiths , above , Pethick [ 1980 ] Crim LR 242 and Moys ( 1984 ) 79 Cr App R 72 . |
| 5 | So while interest is received in the form of a capital value change , this is treated as income for tax purposes and not as capital gains . |
| 6 | Where a close company releases such a loan , the amount released is treated as income of the debtor which has suffered income tax at the basic rate . |
| 7 | However , if there is then an advancement to the unmarried minor out of capital , that capital is treated as income paid to the child to the extent of the accumulated income . |
| 8 | In the case of hire purchase transactions , hire rent is treated as credit by virtue of s9(3) of CCA 1974 ( see Sched 2 to CCA 1974 , Example 10 ) . |
| 9 | ESC C16 is often applied so that any distribution before dissolution is treated as capital on the recipients for tax purposes . |
| 10 | Surplus ACT carried forward is treated as ACT paid in the next accounting period ( s 239(4) ) . |
| 11 | Similarly , the phenomenon which is treated as evidence in the deductive explanation ( e.g. , there is glass on the ground ) can also be treated as an effect in an empirical explanation : |
| 12 | Rather , it is treated as evidence of latent power , which serves as a constraint on management freedom of action . |
| 13 | Under LME rules , any business done by a member " under the rules " is treated as exchange business , even where this takes place away from the exchange floor on a bilateral basis between a member and a third party . |
| 14 | Under the COB Rules , it seems that he is a customer because buying or selling investments is treated as investment business . |
| 15 | The interest on external debt is treated as import expenditure , i.e. the service cost of imported capital . |
| 16 | Output is treated as demand determined ; |
| 17 | In the event of early closure of your TESSA all interest is treated as interest for the year of closure and is subject to Basic Rate Income Tax applicable in that year . |
| 18 | Non-cooperation is treated as contempt of court . |
| 19 | ( CGT would not apply if you simply take in a lodger who is treated as family , in the sense of sharing your kitchen or bathroom ) . |