Example sentences of "treated as income " in BNC.
Next page| No | Sentence |
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| 1 | To the extent that income has been retained , payments out are treated as income . |
| 2 | While they will be taxed at the investor 's top rate , when repatriated they will be treated as income , rather than capital , and therefore avoid the risk of having to pay capital gains tax . |
| 3 | If the factory was sold for more than it cost , if the net gain was treated as income and if a new factory had to be built at the new ( higher ) prices , then the capital would have been eroded . |
| 4 | So while interest is received in the form of a capital value change , this is treated as income for tax purposes and not as capital gains . |
| 5 | It will , essentially , be a matter for negotiation between the members of the firm as to whether or not such remuneration should be treated as income of the firm : whatever is decided should be duly recorded in the agreement ( Clause 10.06 ) . |
| 6 | Where a close company releases such a loan , the amount released is treated as income of the debtor which has suffered income tax at the basic rate . |
| 7 | However , if there is then an advancement to the unmarried minor out of capital , that capital is treated as income paid to the child to the extent of the accumulated income . |
| 8 | If a capital sum is paid under this provision , so that it is assessed upon the settlor , it is treated as the income of the settlor for the year of payment and it shall be treated as income of such amount as after the deduction of tax at the basic rate and additional rate for that year , or the rate applicable to the trust from 1993/94 ( see TA 1988 , s686(1A) ) , would equal the sum or that part of that sum . |
| 9 | This would then be treated as income by D S S and so this amount would be reduced by sixteen pounds fifty . |