Example sentences of "not [verb] in [art] [noun prp] " in BNC.
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1 | The question of control of the trust income is a critical one when one comes to look at trustee expenses ( a point which did not arise in the Spens case ) . |
2 | It is critical , however , that the benefit is not received in the United Kingdom . |
3 | the income arising to the trust has a foreign source and therefore had it been received by the beneficiary he would not have borne tax on it ; and 2. the benefit — the payment out by the trustees to the individual — is not received in the United Kingdom . |
4 | The relevant provision is s740(5) which reads thus : An individual who is domiciled outside the United Kingdom shall not , in respect of any benefit not received in the United Kingdom , be chargeable to tax under [ s740 ] by reference to relevant income which is such that if he had received it he would not , by reason of his being so domiciled , have been chargeable to income tax in respect of it ; and [ s65(6)– ( 9 ) ] shall apply for the purposes of [ s740(5) ] as they would apply for the purposes of [ s65(5) ] if the benefit were income arising from possessions outside the United Kingdom . |
5 | The first limb provides that if the recipient is domiciled outside the United Kingdom and the benefit is not received in the United Kingdom then the recipient shall not be chargeable to tax by reference to relevant income which is such that if he had received it he would not by reason of his being so domiciled have been chargeable to tax in respect of it . |
6 | Between October and December when they were not competing in the Hamble Winter Series or jockeying against other IOR racers , the team was out everyday , practising manoeuvres aboard Oracle Arrow on a windward-leeward course at the mouth of the Hamble . |
7 | Equally , seven Yorkshire clubs will line up in the 1992–93 Pilkington Cup competition , two as Yorkshire qualifiers , three as National Division Three qualifiers and two as National Division Two qualifiers not competing in the Yorkshire Cup . |
8 | But he wants all the facts to be presented to the committee before a corporate decision is made not to invest in the UK . ’ |
9 | The British Government has also asked that south Yorkshire , Cornwall , Devon , and Mid Wales be considered for Objective 1 status , but they are not listed in the EC document . |
10 | This type of care is very unpleasant for the patient and is not undertaken in the United Kingdom unless the outlook is likely to be a return to healthy life . |
11 | Thus Mack and Laimins ( 25 ) have shown that another site distinct from the one characterized here and located at nucleotides 7641–7675 in the HPV 18 URR also binds both Oct-1 and a keratinocyte-specific protein although this site is not conserved in the HPV 16 URR . |
12 | In order for settled property to be excluded from inheritance tax it is necessary that the settlor was not domiciled in the United Kingdom at the time the settlement was made and , in addition , it is necessary that at the time of the relevant charge , eg on the death of a life tenant or when a ten year charge occurs if the trust is a discretionary trust or where assets are appointed out of a discretionary trust , the particular trust assets are not located in the United Kingdom . |
13 | Thus , if Mr X , who is not domiciled in the United Kingdom , puts property into a discretionary trust and at the time of the ten year charge the trust assets are not located in the United Kingdom , eg they are chattels such as a motor vehicle which is located outside the United Kingdom , no inheritance tax is in point . |
14 | Provided Mr X was not domiciled in the United Kingdom when the settlement was created and at the relevant time , eg the death of the son , the assets were not located in the United Kingdom , inheritance tax would not be in point even if the son is domiciled in the UK . |
15 | It makes no difference where the trustees are resident : it is necessary , however , that the assets are not located in the United Kingdom when Y dies . |
16 | Formed in March 1930 , to unite rural student groups with those urban WEA branches not included in the Bedfordshire Scheme , the federation reflected Shearman 's experience of the organisation of Baptist chapels in rural Northamptonshire . |
17 | There is another building about 50yds to the east on the same level , not included in the R.C.H.M. Inventory . |
18 | Knight was not included in the England side that lost 2–1 to Scotland at Wembley on Saturday . |
19 | By this classification , the social class distributions of the male population ( women were not included in the Oxford study ) of England and Wales in 1972 and 1983 were as shown in Figure 2.10 ) . |
20 | The Leeds United crested wallpaper and matching curtains look superb , as does the pot of yellow paint — but sadly the paint ‘ is not included in the Leeds United product range ’ . |
21 | The question of what is significant has been at the heart of much recent discussion , but is not addressed in the ASB 's proposals . |
22 | These issues were not addressed in the FSA and are still of concern today . |
23 | ‘ According to our information , people have not booked in the UK either . |
24 | An example of the first type is found in Morris ( Herbert ) Ltd v Saxelby [ 1916 ] 1 AC 688 where the defendant was bound for seven years after employment not to work in the UK or Ireland in the sale or manufacture of pulley blocks , hand overhead runways , electric overhead runways or hand overhead travelling cranes . |
25 | You may have read in the press what he said — though for some reason it was not reported in the RTV news coverage of the event . |
26 | This suggests that there was unwritten law supposedly known by the rachinburgi , which was not contained in the Pactus Legis Salicae . |
27 | Similarly , no assessment should be made on an employee for entertaining expenses paid by an employer not trading in the UK . |
28 | Mr X may be resident and ordinarily resident in the United Kingdom but not domiciled in the United Kingdom . |
29 | Mr X is not domiciled in the United Kingdom but is resident and ordinarily resident therein . |
30 | Part XV is built upon the basic UK taxing principles which require that overseas income is taxable on a remittance basis if the settlor is resident in the United Kingdom but not domiciled in the United Kingdom . |