Example sentences of "[noun] [vb pp] at the [adj] rate " in BNC.
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| 1 | Normally if tax is paid under Pay As You Earn , the tax deducted at the basic rate will be correct . |
| 2 | They therefore receive an imputed tax credit evaluated at the basic rate of personal tax ( currently 25 per cent ) . |
| 3 | This operates in the same way as the MIRAS scheme for mortgages , with relief given at the basic rate by deduction at source . |
| 4 | In such circumstances a subsidy granted at the per-unit rate of would lead the authority to the optimal point . |
| 5 | The trustees ' expenses and proper management fees , therefore , are paid out of the income of the trust taxed at the basic rate , and no relief can be claimed by the trustees or beneficiaries in respect thereof . |
| 6 | If ss160 and 162 apply , their effect is to treat the " beneficial element " of the Newco shares as if it were an interest-free loan to the managers , and tax them under Schedule E on the " cash equivalent " of the beneficial loan , ie tax on notional interest charged at the official rate while the " loan " remains outstanding . |