Example sentences of "payment make [prep] a [noun sg] " in BNC.
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| 1 | For example , an ex gratia payment made to a man moving to further full-time employment in his middle years will obviously not be made ‘ on or in anticipation of retirement ’ . |
| 2 | The Inland Revenue has stated that it is not possible to set hard and fast rules to determine whether an ex gratia payment made to an employee who intends to seek further employment will be treated as made in connection with retirement ( p 105 ) . |
| 3 | In response to a letter from the Law Society , the Revenue states that it is not possible to set hard and fast rules to determine whether a payment made to an employee who intends to seek further employment will be treated as made in connection with retirement . |
| 4 | It should be noted that the amount of injury allowance payable will be affected by , amongst other things , any pension benefits payable and any payment made to an employee under the terms of the Council 's personal accident insurance policy . |
| 5 | Unless the workers employed in a producers ' co-operative are the final custodians of its affairs , the bonus — or better , the bounty — remains a payment made as an act of grace ; and the co-operative is not properly so-called . |
| 6 | Walton J. did not purport to decide the case on the basis of a payment made under a mistake of law and I agree with the doubts expressed by Romer J. in Twyford v. Manchester Corporation [ 1946 ] Ch. 236 , 241 , as to this being a true case of money paid under a mistake of law having regard to the plaintiffs ' expressions as to their understanding of the law at the time of the payments . |
| 7 | Losses on disposal of onerous assets , for example a lump sum payment made by a lessee to vary an onerous lease , should be allowable against trading income . |
| 8 | Example 4:7 Side by side rent sharing SCHEDULE ( 1 ) In this schedule : ( a ) " rental income " means the aggregate of : ( i ) any yearly or other periodical sums payable under an occupational lease including sums payable by virtue of any enactment ; ( ii ) any sums payable by way of interest under an occupational lease ; ( iii ) any sums payable by way of damages or compensation for any breach of a tenant 's obligation under an occupational lease ; ( iv ) any sum payable by a guarantor of a tenant 's obligation under an occupational lease pursuant to his guarantee ; ( v ) any premium paid or other capital payment made by a tenant under an occupational lease in connection with the grant assignment variation or surrender of an occupational lease ; ( vi ) any sum payable under a policy of insurance in respect of loss of rent or other income ( b ) " permitted deductions " means the aggregate of : ( i ) expenses reasonably incurred by the tenant in order to comply with its obligations as landlord under an occupational lease ; ( ii ) legal costs incurred by the tenant in enforcing obligations under occupational leases except to the extent that the tenant recovers those costs from a party to an occupational lease ; ( iii ) the amount of any compensation or damages which the tenant is liable by statute or ordered to pay to any party to an occupational lease whether for non-renewal of a tenancy breach of covenant breach of obligation compensation for improvements or otherwise ; ( iv ) the cost of management and rent collection not exceeding … per cent of rental income ( c ) " notional rental income " means the rack rental value of any lettable unit which is either unlet or vacant or occupied by the tenant or by a group company the value to be determined as at the date on which the unit in question ceased to be let or occupied or as the case may be become occupied by the tenant or a group company and redetermined every year ( d ) " lettable unit " means a part of the property which is designed constructed or adapted for letting to an occupying retail trader ( e ) " occupational lease " means a lease under which physical possession of a lettable unit was granted by the tenant ( f ) " rack rental value " of any lettable unit at any time means the rent at which that unit might reasonably be expected to be let in the open market for a term of not less than ten years with an upwards only rent review on every fifth anniversary of the beginning of the term and on such other terms as would be expected to be negotiated in the open market ( including such financial inducements and concessions as are usual in the market at that time ) ( g ) " group company " means a company which would be treated as a member of the same group of companies as the tenant for the purposes of the Landlord and Tenant Act 1954 ( h ) " divisible income " means the difference between : ( i ) rental income plus notional rental income ; and ( ii ) permitted deductions but divisible income shall never be less than nil ( i ) " the first slice " means such part of divisible income as does not exceed £ ( j ) " the second slice " means such part of divisible income as exceeds £ but does not exceed £ ( k ) " the top slice " means such part of divisible income as exceeds £ ( 2 ) The rent payable by the tenant is the aggregate of : ( a ) … per cent of the first slice ; ( b ) … per cent of the second slice ; and ( c ) … per cent of the top slice to be paid by equal quarterly payments on the usual quarter days |
| 9 | the income consists of annual payments made under a partnership agreement to or for the benefit of a former partner , or the widow or dependants of a deceased former partner , of the partnership , being payments made under a liability incurred for full consideration ; 2. the income is payable in connection with the acquisition of a partnership ; 3. the income arises under a settlement made by one party to a marriage by way of provision for the other after the dissolution or annulment of the marriage , or while they are separated under an Order of the Court or under a separation agreement or in such circumstances that the separation is likely to be permanent , being income payable to or applicable for the benefit of the other party ; 4. the income is from property of which the settlor has divested himself absolutely by the settlement ; 5. the income is income which under other provisions of the tax legislation is treated for the purposes of the Taxes Acts as that of the settlor . |
| 10 | These include a most valuable Consultation Paper ( No. 120 ) published last year by the Law Commission ‘ Restitution of Payments Made Under a Mistake of Law , ’ for which we owe much to Mr. Jack Beatson and also , I understand , to Dr. Sue Arrowsmith ; and a series of articles by academic lawyers of distinction working in the field of restitution . |
| 11 | The Law Commission Consultation Paper No. 120 , ‘ Restitution of Payments Made Under a Mistake of Law ’ ( 1991 ) sets out , at paras . |
| 12 | If the Woolwich principle comprehends payments made under a mistake of law then such payments are also covered by the statutory provisions . |
| 13 | the income consists of annual payments made under a partnership agreement to or for the benefit of a former partner , or the widow or dependants of a deceased former partner , of the partnership , being payments made under a liability incurred for full consideration ; 2. the income is payable in connection with the acquisition of a partnership ; 3. the income arises under a settlement made by one party to a marriage by way of provision for the other after the dissolution or annulment of the marriage , or while they are separated under an Order of the Court or under a separation agreement or in such circumstances that the separation is likely to be permanent , being income payable to or applicable for the benefit of the other party ; 4. the income is from property of which the settlor has divested himself absolutely by the settlement ; 5. the income is income which under other provisions of the tax legislation is treated for the purposes of the Taxes Acts as that of the settlor . |
| 14 | To the extent that the Secretary of State thereafter enforces such right in respect of payments made to a Party , other than the Lead Organization , then that Party will promptly refund such amounts to the Lead Organization on receipt of an auditor 's certificate that these amounts have been paid by him to the Secretary of State . |
| 15 | One of the appendices to the guidance note is a DSS paper on possible ways to harmonise the NIC and PAYE treatment of items such as : reasonable travel/subsistence payments made by an employer when public transport is disrupted ; payment for an employee 's late night journeys from work to home ( subject to certain conditions ) ; home leave expenses for employees and their families where the employee is employed abroad ; telephone expenses ; motor mileage allowances ; and incentive award schemes . |