Example sentences of "are [not/n't] [verb] in the [noun pl] " in BNC.

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1 The audit report should refer to significant departures from SSAPs where either they are not explained in the accounts or they are explained in the accounts but the auditor does not concur .
2 The audit report should refer to significant departures from SSAPs where either they are not explained in the accounts or they are explained in the accounts but the auditor does not concur .
3 'Dogs are not allowed in the dwellings . ’
4 2.15.9 such parts of the main structure walls foundations and roofs of the Centre that are not included in the Premises and that would not be included in the Premises demised by the Leases of all the other units in the Centre if let on the same terms as this Lease
5 Tandy Corp , Fort Worth , Texas , has resumed its monthly pulse-taking of its business , and reports that sales in April from stores that were open a year ago rose 2% to $256.4m compared with April last year ; total sales rose 12% to $256.4m ; stores that have been closed as part of the company 's comprehensive restructuring are not included in the figures , Tandy , now a pure electronic retailer , said .
6 However , since new additions comprise under one per cent of the total stock each year , they will have only a trivial effect on the distribution of housing types in the near future ( it should be noted that conversions of dwellings are not included in the figures given above ) .
7 Two of these 56 children are not included in the analyses ; both died in the early 1970s shortly after having non-Hodgkin 's lymphoma diagnosed , and we were unable to verify their parents ' names or dates of birth .
8 Monsters chosen as mounts for characters are NOT included in the points allocation for monsters ; they are included in the points for characters instead .
9 Monsters chosen as mounts for characters are NOT included in the points allocation for Monsters : they are included in the points for Characters instead .
10 Monsters chosen as mounts for characters are NOT included in the points allocation for monsters , they are included in the points for characters instead .
11 ‘ Chance ’ trade is the term used also to describe the business which comes from guests who take meals or drinks in the hotel which are not included in the terms of their reservation and has to be charged to them .
12 Section 682 provides that income arising under a settlement shall be deemed not to have been distributed if and to the extent that it exceeds the aggregate of : ( i ) the sums , excluding all payments of interest , paid in that year by the trustees of the settlement to any persons ( not being a body corporate connected with the settlement and not being the trustees of another settlement made by the settlor or the trustees of the settlement ) in such manner that they fall to be treated in that year , otherwise than by virtue of s677 above , as the income of those persons for the purposes of income tax , or would fall to be so treated if those persons were domiciled , resident and ordinarily resident in the United Kingdom and the sums had been paid to them there ; and ( ii ) subject to s682(2)– ( 5 ) ( rules for ascertaining undistributed income where interest is paid by trustees ) any expenses of the trustees of the settlement paid in that year which , in the absence of any express provision of the settlement , would be properly chargeable to income , in so far as such expenses are not included in the sums mentioned in para ( i ) above ; and ( iii ) in a case where the trustees of the settlement are trustees for charitable purposes , the amount by which any income arising under the settlement in that year in respect of which exemption from tax may be granted under s505 of TA 1988 exceeds the aggregate amount of any such sums or expenses as aforesaid paid in that year which are properly chargeable to that income .
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