Example sentences of "part xv of [art] [noun pl] [noun] " in BNC.
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1 | Settlement and accordingly settled property for the purposes of TCGA 1992 , s87(1) are defined by reference to the definition in Part XV of the Taxes Act 1988 ( see TCGA 1992 , s97(7) ) . |
2 | " Settlement " and accordingly " settled property " for the purposes of TCGA 1992 , ss87-96 and 97(1) — ( 6 ) are defined by reference to the definition in Part XV of the Taxes Act 1988 . |
3 | It is not possible to argue that Part XV of the Taxes Act 1988 deems that interest to belong to the American . |
4 | The £2,000 is chargeable under Case V of Schedule D. The £1,000 derived from the UK property could be caught by Part XV of the Taxes Act . |
5 | As a result of the second limb of what is now s681(1) ( a ) being passed into law , the Inland Revenue could assess all the income under Part XV of the Taxes Act ; with regard to the income of £2,000 derived from the American shares the Inland Revenue may have an option whether to charge the same under Case V of Schedule D or if , for instance , s672 is the relevant provision under which Part XV is applied , then under Case VI of Schedule D ( s679 ) . |
6 | The situation may arise where the taxpayer is on the face of it chargeable to tax under Case V of Schedule D and also caught by Part XV of the Taxes Act 1988 . |