Example sentences of "set off against " in BNC.
Next page| No | Sentence |
|---|---|
| 1 | Here is a passage about a picture by Judy Rifka : ‘ In Square Dress , a dancer , seen from above , is set off against an exuberant field of abstract color patches and architecturally evocative lines and circles . |
| 2 | Without any application to the court , the mortgagee , if his mortgage is a conveyance of the legal estate or ownership , may take possession ; but this course is hazardous , since he may be called upon in a redemption action to account strictly not only for profits actually received by him , but also for those which he might but for his default have received , and all such profits , so far as they exceed the interest due for the time being , must be set off against the principal . |
| 3 | Instead , the earnings in your new job will usually be set off against what you have lost . |
| 4 | Social security benefits will be set off against your loss ; the relevant rules are contained in detailed regulations . |
| 5 | If it was clearly intended that the ex gratia sum should include an element to cover the basic award , it will be set off against that award , but not otherwise . |
| 6 | The attendance allowance , being payable as of right , must be declared as income for tax purposes , but any expenses wholly and necessarily incurred in the performance of the duty ( and not otherwise reimbursed ) may be set off against it . |
| 7 | As more JARs become part of harmonisation regulation we hope that this work and associated costs will diminish in the next year or so , and the cost of work on JARs must be set off against work not needed on BCARs . |
| 8 | In the September 1992 issue of ACCOUNTANCY ( see p 111 ) , we reported a case before the Court of Appeal in which the Court was asked to make a declaration as to whether MS Fashions Ltd and MS Fashions ( Wholesale ) Ltd could be required to pay to Touche Ross , the liquidator of the Bank of Credit and Commerce International , the whole of a combined overdraft of £600,000 , or whether a deposit with BCCI by Mr Sarwar of £300,000 , which had been used as a security for the overdrafts , could be set off against the sum of £600,000 under Rule 4.90 of the Insolvency Rules 1986 . |
| 9 | However , under SP7/89 , a parent company can surrender ACT that was previously set off against its mainstream tax liability in an assessment which had become final . |
| 10 | In addition £219.9m was set off against share premium account in 1988 under s 133 , CA 1985 and not recorded in the accounts . |
| 11 | Where there have been mutual credits , debts or other mutual dealings between a company before it goes into liquidation and any other creditors , Rule 4.90 provides that account should be taken of what is due from each party , and the sums due from one shall be set off against the sums due from the other . |
| 12 | Many have thought it an objectionable feature of utilitarianism , in its classic formulations , that pleasure and pain are supposedly set off against each other in this simple way . |
| 13 | The most precious opals , including black opals the rainbow colours of which are set off against a sombre background , are those from the opal fields of Australia opened as lately as 1872 but not seriously exploited until the twentieth century . |
| 14 | Moreover , a similar or larger proportion claim either to enjoy the frequent change of tasks and environment , the flexibility of " temping " and of being able to take spells off between assignments , or to have commitments which make continuous working impossible ; even if , as one recent survey ( Manpower , 1986 ) showed , this was Sometimes to be set off against a feeling of employment insecurity . |
| 15 | He got the pleasure of farming , and the losses were merely set off against er |
| 16 | Wrights ' Canadian Ropes Limited complained that the Minister should have allowed claims for expenses to be set off against tax . |
| 17 | In an action under the law of England and Wales or the law of Northern Ireland for damages for personal injuries ( including any such action arising out of a contract ) any saving to the injured person which is attributable to his maintenance wholly or partly at public expense in a hospital , nursing home or other institution shall be set off against any income lost by him as a result of his injuries . |
| 18 | The balance on a client account may not be set off against a sum owed to LCH on any other kind of account . |
| 19 | All are designed to convert pre-existing contractual rights and obligations to net monetary rights and obligations , which may be set off against one another to produce the net sums referred to above . |
| 20 | Under the proposals , they will be liable to tax on the value of the dividend plus a notional , non-payable tax credit of 20% which will be set off against their liability at the single flat rate of 35%. 28 Income which discretionary trustees use to meet trust management expenses will not be liable to tax at the single flat rate of 35% but at the lower rate of 20% ( if the income is dividends ) or at the basic rate of 25% ( if it is other income ) . |
| 21 | For both discretionary and non-discretionary trusts , trust management expenses will be treated as set off against dividends in priority to other income . |
| 22 | There , it is provided that there shall be set off against the tax charged on any amount treated by virtue of the section as income of the settlor for any year an amount equal to : 1 . |