Example sentences of "be treated as [noun sg] " in BNC.
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| 1 | Extra-Statutory Concession C16 provides that the total cash distribution prior to striking off will be treated as capital in the hands of the shareholders , in accordance with s 209(1) , ICTA 1988 , so that the provisions of that sub-section apply . |
| 2 | Note that where assets are acquired not as part of a TOGC and VAT is payable , the VAT liability may be treated as capital expenditure for the purpose of writing down allowances for plant and machinery . |
| 3 | While they will be taxed at the investor 's top rate , when repatriated they will be treated as income , rather than capital , and therefore avoid the risk of having to pay capital gains tax . |
| 4 | It will , essentially , be a matter for negotiation between the members of the firm as to whether or not such remuneration should be treated as income of the firm : whatever is decided should be duly recorded in the agreement ( Clause 10.06 ) . |
| 5 | If a capital sum is paid under this provision , so that it is assessed upon the settlor , it is treated as the income of the settlor for the year of payment and it shall be treated as income of such amount as after the deduction of tax at the basic rate and additional rate for that year , or the rate applicable to the trust from 1993/94 ( see TA 1988 , s686(1A) ) , would equal the sum or that part of that sum . |
| 6 | This would then be treated as income by D S S and so this amount would be reduced by sixteen pounds fifty . |
| 7 | Pruning to the same hard degree invariably results in an explosion of growth , and such varieties are really much better given enough space elsewhere to do their own thing , and be treated as shrub roses . |
| 8 | Any further orders must therefore be treated as second or subsequent orders for timing purposes . |
| 9 | In the budgeting process the firm should decide on what should be treated as profit centres and what as cost centres . |
| 10 | It is moot whether it should be treated as metaphor or not . |
| 11 | ‘ The caning this boy received would be treated as child abuse in any other context , ’ said Peter Newell of End Physical Punishment of Children . |
| 12 | If the building is regarded as a complex structure , then damage to one part of the structure , caused by a hidden defect in another part , could be treated as damage to other property . |
| 13 | Pottery , for example , may be treated as art , science or technology , and within a discipline oriented scheme the opportunity will probably exist to classify pottery in at least any one of these three disciplines . |
| 14 | The extension of a period fixed shall not be treated as relief from which the lessee is barred if he fails to pay arrears and costs within that period ( meaning the period fixed ) ( s 138(8) ) . |
| 15 | Such phrases as ‘ loss of temper ’ or ‘ heat of passion ’ are treated as useful synonyms , for which angry or apparently uncontrolled reactions may be treated as evidence . |
| 16 | This might be treated as evidence that Gibbon uses an abnormally large number of abstract nouns , but of course it can not , for we might then discover that a preponderance of abstract nouns is quite normal in the prose of Gibbon 's contemporaries , and that Gibbon 's language in this respect is not exceptional . |
| 17 | To gain information from sites and finds , they have to be treated as evidence , and information has to be deduced from them in much the same way as a detective uses forensic evidence . |
| 18 | Such ancillary restrictions will be treated as part and parcel of a concentration where they are ‘ directly related and necessary to the implementation of the concentration ’ . |
| 19 | He should also remain aware of the fact that conversation is a process and that each contribution should be treated as part of the negotiation of ‘ what is being talked about ’ . |
| 20 | The fact that Hemingway was born can be treated as part of the given information because all human beings are born ( with disputable mythical exceptions ) . |
| 21 | As an order depriving the owner of his rights in property must ( in accordance with a number of decisions ) be treated as part of the total punishment imposed on an offender , an order depriving only one of them of his rights in an object of significant value . |
| 22 | But references to meanings are generally based on certain accidental characteristics that act as contextual code signals in communication , and can hardly be treated as part of the " essential description " of their referents . |
| 23 | It could also be argued that the preparation and monitoring of cost targets for trades , work sections or individual sub-contractors should be treated as part of the management accounts . |
| 24 | Thus this topic may also be treated as part of that dealing with attitudes and identities . |
| 25 | The Tribunals and Inquiries Act 1958 , s.12 initiated a right to reasoned decisions which were to be treated as part of the record , but only in the sphere covered by the Act . |
| 26 | ‘ However , it is my view that underwater archaeology should be treated as part of mainstream archaeology , not as something with its own rules and special funding . |
| 27 | We intend to ask the local government commission , which we hope to set up , to consider whether people want unitary authorities to be treated as part of historical counties for certain traditional or non-administrative purposes such as sport , a theme to which I shall return . |
| 28 | The President of the self-proclaimed " Republic of Kosovo " , Ibrahim Rugova [ for election see p. 38919 ] , held talks in Geneva with Owen and Vance on Sept. 16 , during which he reiterated his fundamental position that Kosovo was to be treated as part of the former Yugoslavia , and not as a province of Serbia . |
| 29 | Newman argued that as a commitment in the light of evidence that can not be treated as proof , religious belief is like rather than unlike other forms of belief . |
| 30 | ’ Section 8 however must be read with section 92(2) which provides : ‘ Proceedings under this Act shall be treated as family proceedings in relation to magistrates ' courts . ’ |