Example sentences of "a under [noun] " in BNC.
Next page| No | Sentence |
|---|---|
| 1 | He had been an Under Secretary at the Home Office when Palmerston was Home Secretary between 1852 and 1855 . |
| 2 | An Under Secretary was appointed to take charge of each Circuit , assuming all of the responsibilities which had been shared in running the assizes and quarter sessions before . |
| 3 | They quote an Under Secretary commenting upon informal communications networks : ‘ Some of these people I 've known for twenty-five years and we can of course communicate with each other almost in code . ’ |
| 4 | He wrote to Law to protest when he was offered only an under secretaryship. pointing out that he had only accepted the Chairmanship because of the offer of a cabinet post . |
| 5 | There could well be an under culture in the school of which adults are unaware . |
| 6 | Another of Thomson 's originations was the siphon recorder , a device developed especially for telegraphic working over an under sea cable . |
| 7 | Instead , I used what I consider an under value stitch — Brother fine lace . |
| 8 | Transactions at an under value |
| 9 | Where the purchase price is particularly low , the purchaser may be at risk if the acquisition from the vendor is considered to be a transaction at an under value within the meaning of the Insolvency Act ( IA ) 1986 , s238 . |
| 10 | A transaction is at an under value if the transaction constitutes a gift or if the value of the consideration ( in money or money 's worth ) received by the vendor is significantly less than that of the consideration the vendor provides . |
| 11 | Section 238 only applies to transactions entered into at an under value within two years prior to the onset of the vendor 's insolvency and does not apply to sales by a liquidator as , amongst other things , this is a sale after the onset of insolvency . |
| 12 | Furthermore , a valuation merely provides assurance that the transaction was not at an under value but is not a defence . |
| 13 | Problems will arise on an asset sale where the vendor and purchaser are members of the same group of companies and the assets are transferred at an under value . |
| 14 | Under TA 1988 , s209(4) , a transfer of assets between a company and its member at an under value is treated as a distribution . |
| 15 | The transfer will be at an under value if the market value of the benefit received by the purchaser exceeds the amount of value of any consideration given by the member . |
| 16 | The effect of the decision in Aveling Barford is that where a company has no retained earnings , a transfer by it to a sister company which is known to be at an under value may be treated as an unauthorised return of capital . |
| 17 | Therefore , where the vendor and purchaser are both wholly owned subsidiaries of a third company and the vendor sells assets to the purchaser at an under value , it is suggested that to the extent the value conferred on the purchaser comes out of the vendor 's capital as opposed to distributable profits , then this is treated as an unlawful return of capital by the vendor to the third party holding company . |
| 18 | A sale by a former husband to the former wife of property or his interest therein should incur no inheritance tax liability if at full value , but if a sale takes place at an under value on the basis that a benefit is intended this is a transfer of value for inheritance tax purposes . |
| 19 | The only team to hold off the accounts onslaught seems to be the well-respected Streatham team who drubbed them 5:1 before Christmas , though accounts admittedly had an under par team . |
| 20 | We do not know which , if any , funds are affected and we do not know whether there has been an over valuation or an under valuation . ’ |