Example sentences of "carry [adv prt] [art] trade " in BNC.
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| 1 | If they were found worthy they were given help , including cash and the tools to carry on a trade , help in finding a job and regular visitation and advice until they could ‘ stand on their own feet ’ . |
| 2 | This argument was rejected on the basis that , from its formation , Newco 's wider purpose was to carry on a trade and that was why it was acquiring the business . |
| 3 | Strictly , the Revenue can argue that s343 does not apply until the hive-up agreement has become unconditional and been completed in accordance with its terms ( for example , the novating of liabilities and obtaining of third party consents ) , since s343 requires Newco to carry on the trade in succession to the transferor , not merely beneficially own it . |
| 4 | Three conditions must be satisfied before a charge to tax can arise under section 14 : ( 1 ) the taxpayer must carry on a trade , profession or business in Hong Kong ; ( 2 ) the profits to be charged must be ‘ from such trade , profession or business , ’ which their Lordships construe to mean from the trade , profession or business carried on by the taxpayer in Hong Kong ; ( 3 ) the profits must be ‘ profits arising in or derived from ’ Hong Kong . |
| 5 | For this reason , wording is sometimes inserted in the hive-up agreement to the effect that Target will carry on the trade as " undisclosed agent " of Newco until the hive-up is completed . |
| 6 | She could not bind herself personally , with the result that she could not be made a bankrupt , unless she was carrying on a trade . |
| 7 | The transaction in the new site will be undertaken by Tradeco , which will be regarded as carrying on a trade . |
| 8 | The relevant statute in those cases had provided simply that jurisdiction should exist over a married woman ‘ carrying on a trade separately from her husband . ’ |
| 9 | ‘ Subject to the provisions of this Ordinance , profits tax shall be charged for each year of assessment at the standard rate on every person carrying on a trade , profession or business in Hong Kong in respect of his assessable profits arising in or derived from Hong Kong for that year from such trade , profession or business ( excluding profits arising from the sale of capital assets ) as ascertained in accordance with this Part . |
| 10 | To obtain interest relief on loans to subscribe shares in a Newco which is to purchase the business of , rather than shares in , Target , it appears that management no longer has the difficulty of persuading the Revenue that Newco " exists wholly or mainly for the purpose of carrying on a trade … " , as required by s13A(2) ( a ) . |
| 11 | There the Revenue argued that , at the time the tax payers subscribed their shares , Newco did not exist for the purpose of carrying on a trade ; its only identifiable purpose was to acquire a business . |
| 12 | The new company must be an unquoted company carrying on a trade , or the holding company of one or more trading subsidiaries . |
| 13 | Management will want to ensure that Newco is a company which " exists for the purpose of carrying on a trade or trades on a commercial basis " within s13A(2) TA 1988 , and that this purpose test is satisfied from the commencement of its first accounting period . |
| 14 | Where Newco is carrying on a trade and incurs capital expenditure after 9 March 1992 in acquiring user rights to computer software , plant and machinery , capital allowances are available for such expenditure ( see s67A Capital Allowances Act 1990 ) . |
| 15 | The argument is that if Target is acting as agent for Newco , then Newco is carrying on a trade as principal through the agency of Target . |
| 16 | In Attorney General v Squire , it was held that obnoxious odours from pigs kept by the defendants , and arising from the number of animals , the place in which they were kept , and the food with which they were fed , were such as to create a public nuisance , and in Attorney General v Cole and Son noxious gases created by the defendant carrying on the trade of fat-melter were also held to be a public nuisance despite the fact that the defendant had carried on his trade , in a proper manner and in the same way for 30 years . |
| 17 | In allowing H Ltd 's contentions that the mezzanine platforms should be eligible for capital allowances , Mr Justice Vinelott said that the issue was whether the platforms passed the ‘ premises test ’ — in other words , whether the platforms were apparatus used for carrying on the trade or merely part of the setting in which the trade of the companies was carried on . |
| 18 | 5.7.3 Without prejudice to the generality of the above to comply in all respects with the provisions of any statutes and other obligations imposed by law or by any byelaws applicable to the Premises or in regard to carrying on the trade or business for the time being carried on on the Premises It may be that clause 5.7.1 should , in certain circumstances , have the following proviso added : except where such compliance is within the ambit of the Landlord 's obligations contained in this Lease Almost all leases will contain a tenant 's covenant to comply with statutory obligations , which could involve fairly substantial capital expenditure . |
| 19 | At p524 The Lord President stated : In neither of the English cases referred to was it doubted that if trustees carry on a trade or business — as they not infrequently have to do , at least for a time — they are assessable under Case I of Schedule D ; although again the balance of their profits and gains is theirs only in a representative capacity … |
| 20 | In The Liverpool and London and Globe Insurance Co v Bennett ( 1913 ) 6 TC 327 , a UK company carried on a trade in the United Kingdom and overseas and income from investments overseas ( interest and dividends ) arose to the company . |
| 21 | ‘ Any person who on any premises — as aforesaid , carries on an offensive trade without such consent , if any , as at the date of establishment of the trade was required by subsection ( 1 ) of this section … shall be liable for a fine not exceeding £5 for every day on which he carried on the trade — after receiving notice from the local authority to discontinue the trade ’ . |
| 22 | She thought of St Lucia , of the dark tropical evenings with their different heady mix of spicy perfumes carried on the trade winds , and her heart ached unbearably as she followed the winding country lanes to the small , bumpy track marked ‘ Private Road ’ . |
| 23 | Although not free from doubt , the author is of the opinion that if an overseas company , for instance , carries on a trade overseas and Mr X who is ordinarily resident in the United Kingdom is assessed on the income the position would be as follows : 1 . |