Example sentences of "[be] treated [prep] [art] " in BNC.
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| 1 | Dismissing the taxpayer 's appeal , Mr Justice Vinelott said that the overriding purpose of para 24(5) , Sch 5 , FA 1975 was to ensure that the participators in a close company , which was entitled to an interest in possession , were to be treated for the purposes of capital transfer tax as if they had been entitled to interests in possession according to their rights and interests in the company . |
| 2 | the effective supplier and not the ostensible supplier shall be treated for the purposes of this Article as supplying the article or substance to the customer , and any duty imposed by this Article on suppliers shall accordingly fall on the effective supplier and not on the ostensible supplier . ’ |
| 3 | ‘ Where , in the case of any fishing vessel , the Secretary of State is satisfied that — ( a ) the vessel would be eligible to be registered as a British fishing vessel but for the fact that any particular individual , or ( as the case may be ) each of a number of particular individuals , is not a British citizen ( and is accordingly not a qualified person ) , and ( b ) it would be appropriate to dispense with the requirement of British citizenship in the case of that individual or those individuals , in view of the length of time he has or they have resided in the United Kingdom and been involved in the fishing industry of the United Kingdom , the Secretary of State may determine that that requirement should be so dispensed with ; and , if he does so , the vessel shall , so long as paragraph ( a ) above applies to it and any such determination remains in force , be treated for the purposes of this Part as eligible to be registered as a British fishing vessel . |
| 4 | a ) thee Council may determine that his service as a member shall be treated for the purposes of the scheme as service as an employee of the Council whether or not any benefits are to be payable to or in respect of him by virtue of paragraph 5 above ; but |
| 5 | Thus , if the trustees of an interest in possession trust were actually to pay monies it will generally be the trustees who will be treated for the purpose of income tax as having made the payment and not the beneficiary ; if bare trustees , nominees or agents were to pay monies the beneficial owners or principals will generally be treated as having made the payments . |
| 6 | ( a ) Basic charging provision Where : ( i ) a capital sum is paid to the settlor in a year of assessment by any body corporate connected with the settlement in that year ; and ( ii ) an associated payment has been or is made directly or indirectly to that body corporate by the trustees of the settlement the capital sum shall be treated for the purposes of s677 as having been paid to the settlor by the trustees of the settlement . |
| 7 | 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 . |
| 8 | The property will be treated for the purposes of IHTA 1984 as property to which the donor was beneficially entitled immediately before his death . |
| 9 | If at a time before the end of the relevant period any property ceases to be property subject to a reservation , the donor shall be treated for the purposes of the inheritance tax legislation as having at that time made a disposition of the property by way of a potentially exempt transfer ( s102(3) and ( 4 ) ) . |
| 10 | The waiting area had been full and in all twenty eight staff and outpatients had to be treated for the effects of gas . |
| 11 | The pair from council flats in Morpeth Avenue , Easterside , had to be treated for the effects of smoke inhalation at South Cleveland Hospital . |
| 12 | This is not , however , to say that the wishes of 16- and 17-year-olds are to be treated as no different from those of 14- and 15-year-olds . |
| 13 | Severe icing seems rare , but even slight jamming of the controls should be treated as a serious warning to leave the cloud immediately before all control is lost . |
| 14 | The balance of payments in the period immediately after the Second World War can not be treated as a simple economic constraint , imposing inescapable policy responses . |
| 15 | The Court of Appeal dismissed an Inland Revenue challenge to a High Court ruling that £75,000 paid to England and Derby County goalkeeper Peter Shilton by Nottingham Forest when they sold him to Southampton in 1982 should be treated as a ‘ golden handshake ’ . |
| 16 | ‘ The Government does not believe that it would be right for this case to be treated as a precedent . ’ |
| 17 | When the next Rushdie has his book put to the torch , incitement to violence over a book , whether for or against it , should be treated as a criminal offence . |
| 18 | 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 . |
| 19 | By Nov. 1 1943 the German C-in-C Southeast had concluded ‘ that Tito 's forces had to be treated as a full military threat and not merely as insurgents and that it was more important to defeat them than to prepare against the less likely threat of an Allied landing ’ . |
| 20 | Any alteration by you within six weeks of departure will be treated as a cancellation of the original booking and will be subject to the cancellation charges set out below . |
| 21 | J. B. Watson in 1914 and other behaviourist thinkers ( Hull , Skinner ) believed that an acquired behaviour element , the conditioned reflex for example , could be made to account for all behaviour , because such an element could be treated as a ‘ building block in theory much in the same way that nineteenth-century physicists used ‘ atoms ’ to build up a theory of matter . |
| 22 | As was pointed out in the judgment , ‘ In some contractual relationships , for example life assurance and pensions schemes — some aspects of the law regulating conditions of employment , and … various state-run schemes such as national insurance ’ , 35 it is ultimately a matter for the parties concerned whether the individual should be treated as a man or a woman . |
| 23 | If older people are not to be disadvantaged , and not to be treated as a separate class defined solely on the basis of age , it is vital that the debate about rationing care is a public one ; and that principles about equality and individual value are considered alongside economic imperatives . |
| 24 | The singles chart needs to be treated as a separate entity , and not as a cheap promotions gimmick for greedy businessmen . |
| 25 | ‘ They 'd told me that as I was caught in civilian clothes I was going to be treated as a spy , and every time I heard those shots I thought ‘ My turn tomorrow ’ . ' |
| 26 | Mayor of Winglebury ( fict. ) , a shady attorney whose muddled intervention averts a duel between Alexander Trott and Horace Hunter , but causes the former to be treated as a lunatic . |
| 27 | It was a new and very special experience to be treated as a granny , excluded from the kitchen , given a sherry before the meal and told not to help with the serving up . |
| 28 | Similarly Emperor Marcus answered by rescript that the words in which a testator had provided that ‘ he did not doubt that whatever his wife had received she would restore to his children ’ should be treated as a trust . |
| 29 | The rescript is of great utility in ensuring that the honour of a happily concluded marriage and indeed the faith of common children should not deceive a father who had thought better of the mother : therefore the emperor , most provident and most devoted to the cause of law , when he observed that the words of a trust were lacking , ruled by rescript that this expression should be treated as a trust . |
| 30 | But even where the additional word lego is used , there is no suggestion that Scaevola thinks the disposition should be treated as a legacy . |