Example sentences of "located in the united " in BNC.
Next page| No | Sentence |
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| 1 | Currently , 70 per cent of all IMTs are located in the United States with most of the balance in Europe . |
| 2 | 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 . |
| 3 | 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 . |
| 4 | It is also quite clear that if , prior to the ten year charge , the asset had been located in the United Kingdom the fact that it is taken outside the United Kingdom so that trust becomes an excluded property trust does not cause a tax charge in itself . |
| 5 | 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 . |
| 6 | 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 . |
| 7 | ( a ) Moving trust property abroad A non-domiciled settlor may have set up a settlement but the settled property may nevertheless be located in the United Kingdom . |