Example sentences of "[be] treat as [adv] [art] " in BNC.
Next page| No | Sentence |
|---|---|
| 1 | The relationship is often hostile rather than cooperative , but this can be treated as just a reversal of sign . |
| 2 | The disposal of the business will usually be a " transfer of a going concern " ( " TOGC " ) for VAT purposes , so that it will be treated as neither a supply of goods nor a supply of services , provided the requirements of art 5 VAT ( Special Provisions ) Order 1992 are satisfied . |
| 3 | If the managers , or some of them , own shares in Target , these could be exchanged for Newco shares and , provided the conditions of s135 TCGA 1992 are satisfied , and clearance under s138 , to the effect that the transaction is bona fide commercial , is obtained , this should be treated as neither a disposal of the Target shares nor an acquisition of the consideration shares in Newco , so that a manager 's base cost in his Newco shares will equate to his base cost in the Target shares . |
| 4 | The hive-up of the business will be a transfer of a going concern for VAT purposes provided , in the case of reversionary interests in property and property used for the purposes of the business , the procedure in para 5 VAT ( Special Provisions ) Order 1992 is adhered to ( see 5.1.3 above ) ; alternatively , if Newco and Target have been grouped for VAT purposes under s29 VAT Act 1983 , the hive-up of the business will be treated as neither a supply of goods nor of services . |
| 5 | And if you 're married , the rental income can be treated as either the husband 's or the wife 's , depending on which suits your circumstances best . |