{"component": "clause", "props": {"groups": [{"size": 5, "snippet": "8.1 If on or before the seventh anniversary of Completion, if the Purchaser becomes aware or if the auditors for the time being of the relevant Group Company confirm in writing (at the request and expense of the Warrantors) that any Liability to Taxation which has resulted in a payment having been made or becoming due from the Warrantors under the Tax Covenant will give rise to a Relief for any Group Company (other than a Purchaser's Relief) which would not otherwise have arisen, then as and when such Relief reduces a liability to make an actual payment of Tax (other than a liability for which the Purchaser would be entitled to bring a Tax Claim), the amount of that reduction shall be dealt with in accordance with paragraph 8.2 below.\n8.2 Where it is provided under paragraphs 8.1 that any amount (the \"relevant amount\") is to be dealt with in accordance with this sub-paragraph:\n(q) the relevant amount shall first be set-off against any payment then due from the Warrantors under the Tax Covenant;\n(r) to the extent that there is an excess, a refund shall be made to the Warrantors of any previous payment made by the Warrantors under the Tax Covenant (to the extent not previously refunded under this paragraph 8) up to the amount of such excess; and\n(s) to the extent that the excess referred to in paragraph 8.2(b) above is not exhausted under that paragraph, the remainder of the excess shall be carried forward and set off against any future payment or payments which become due from the Warrantors under the Tax Covenant.\n8.3 Where any written confirmation referred to in paragraphs 8.1 has been made, the Warrantors or the Purchaser or the relevant Group Company may request, at the sole expense of the party making the request, the auditors to review such written confirmation in the light of all relevant circumstances, including any facts which have become known only since such written confirmation, and to certify whether such written confirmation remains correct or whether the amount in such written confirmation should be amended.\n8.4 If the auditors certify under paragraph 8.3 that an amount previously determined should be amended, that amended amount shall be substituted for the purposes of paragraph 8.2 as the relevant amount in respect of the written confirmation in question in place of the amount originally included, and such adjusting payment (if any) as may be required shall be made as soon as practicable by the Warrantors or (as the case may be) to the Warrantors to give effect to the revised amount.\n8.5 In addition to the Consideration set out at Clause 3 of this Agreement, the Purchaser shall pay to the Vendors an amount equal to any Tax Saving (\u201cTax Saving Payment\u201d) or any R&D Tax Repayment (\"R&D Tax Repayment Payment\").\n8.6 Any Tax Saving Payment pursuant to paragraph 8.5 above, shall be paid on the date 12 months and ten Business Days after the date the tax computation for the period in which the set off occurs is agreed with HMRC or otherwise where HMRC's enquiry window has expired.\n8.7 Any R&D Tax Repayment Payment shall be paid within ten Business Days following payment by HMRC to the relevant Group Company of such R&D Tax Repayment.\n8.8 Any Tax Saving Payment or R&D Tax Repayment Payment owed to the Vendors pursuant to this paragraph shall be satisfied by the Purchaser making a direct payment into the Escrow Account (in which case the sum so paid shall be treated as an Escrow Amount for the purposes of this Agreement) and in circumstances where the Escrow Account is no longer open, shall be paid to Vendors' Solicitors who shall hold such sum on the Vendors' behalf.", "samples": [{"hash": "fCGVbKEGfrX", "uri": "/contracts/fCGVbKEGfrX#reliefs", "label": "Share Purchase Agreement (Utah Medical Products Inc)", "score": 21.22108078, "published": true}], "snippet_links": [{"key": "seventh-anniversary", "type": "definition", "offset": [24, 43]}, {"key": "the-auditors", "type": "clause", "offset": [96, 108]}, {"key": "relevant-group-company", "type": "definition", "offset": [135, 157]}, {"key": "in-writing", "type": "clause", "offset": [166, 176]}, {"key": "the-request", "type": "clause", "offset": [181, 192]}, {"key": "the-warrantors", "type": "clause", "offset": [208, 222]}, {"key": "liability-to-taxation", "type": "clause", "offset": [233, 254]}, {"key": "having-been", "type": "clause", "offset": [287, 298]}, {"key": "tax-covenant", "type": "clause", "offset": [350, 362]}, {"key": "a-relief", "type": "clause", "offset": [381, 389]}, {"key": "payment-of-tax", "type": "clause", "offset": [552, 566]}, {"key": "liability-for", "type": "clause", "offset": [581, 594]}, {"key": "tax-claim", "type": "definition", "offset": [644, 653]}, {"key": "in-accordance-with", "type": "clause", "offset": [705, 723]}, {"key": "the-relevant-amount", "type": "clause", "offset": [894, 913]}, {"key": "to-the-extent", "type": "clause", "offset": [1014, 1027]}, {"key": "the-excess", "type": "clause", "offset": [1287, 1297]}, {"key": "carried-forward", "type": "clause", "offset": [1412, 1427]}, {"key": "payment-or-payments", "type": "clause", "offset": [1459, 1478]}, {"key": "written-confirmation", "type": "definition", "offset": [1554, 1574]}, {"key": "sole-expense", "type": "definition", "offset": [1702, 1714]}, {"key": "the-party", "type": "clause", "offset": [1718, 1727]}, {"key": "relevant-circumstances", "type": "definition", "offset": [1817, 1839]}, {"key": "in-respect-of", "type": "definition", "offset": [2260, 2273]}, {"key": "place-of", "type": "definition", "offset": [2314, 2322]}, {"key": "adjusting-payment", "type": "clause", "offset": [2364, 2381]}, {"key": "as-soon-as-practicable", "type": "definition", "offset": [2424, 2446]}, {"key": "the-case", "type": "definition", "offset": [2472, 2480]}, {"key": "give-effect-to", "type": "definition", "offset": [2510, 2524]}, {"key": "revised-amount", "type": "definition", "offset": [2529, 2543]}, {"key": "the-consideration", "type": "clause", "offset": [2564, 2581]}, {"key": "set-out", "type": "definition", "offset": [2582, 2589]}, {"key": "clause-3", "type": "definition", "offset": [2593, 2601]}, {"key": "the-purchaser-shall", "type": "clause", "offset": [2621, 2640]}, {"key": "pay-to", "type": "definition", "offset": [2641, 2647]}, {"key": "the-vendors", "type": "clause", "offset": [2648, 2659]}, {"key": "equal-to", "type": "definition", "offset": [2670, 2678]}, {"key": "tax-saving", "type": "clause", "offset": [2683, 2693]}, {"key": "pursuant-to-paragraph", "type": "clause", "offset": [2800, 2821]}, {"key": "days-after", "type": "definition", "offset": [2886, 2896]}, {"key": "tax-computation", "type": "clause", "offset": [2910, 2925]}, {"key": "the-period", "type": "clause", "offset": [2930, 2940]}, {"key": "payment-by", "type": "clause", "offset": [3126, 3136]}, {"key": "payment-owed", "type": "clause", "offset": [3247, 3259]}, {"key": "by-the-purchaser", "type": "clause", "offset": [3321, 3337]}, {"key": "direct-payment", "type": "clause", "offset": [3347, 3361]}, {"key": "the-escrow-account", "type": "clause", "offset": [3367, 3385]}, {"key": "escrow-amount", "type": "clause", "offset": [3440, 3453]}, {"key": "for-the-purposes-of-this-agreement", "type": "clause", "offset": [3454, 3488]}], "hash": "c6156e33a292e086704034f1eff52d7d", "id": 1}, {"size": 3, "snippet": "In any event that any of the parties violates its obligations pursuant to this agreement, all provisions and stipulations of the Contracts Law (remedies for contract violation) - 1970 shall apply to this violation, subject to the provisions of the rental agreement and this managing agreement.", "samples": [{"hash": "2U34K4yeZxR", "uri": "/contracts/2U34K4yeZxR#reliefs", "label": "Rental Agreement (BioCancell Ltd.)", "score": 24.3073234558, "published": true}, {"hash": "iIpYCGfGlNf", "uri": "/contracts/iIpYCGfGlNf#reliefs", "label": "Rental Agreement (Biocancell Therapeutics Inc.)", "score": 21.0, "published": true}, {"hash": "cKAtafVNaMq", "uri": "/contracts/cKAtafVNaMq#reliefs", "label": "Rental Agreement (Biocancell Therapeutics Inc.)", "score": 21.0, "published": true}], "snippet_links": [{"key": "of-the-parties", "type": "clause", "offset": [22, 36]}, {"key": "pursuant-to-this-agreement", "type": "clause", "offset": [62, 88]}, {"key": "the-contracts", "type": "clause", "offset": [125, 138]}, {"key": "contract-violation", "type": "clause", "offset": [157, 175]}, {"key": "the-rental-agreement", "type": "clause", "offset": [244, 264]}], "hash": "525f23814c86968b1424882282d9614d", "id": 2}, {"size": 3, "snippet": "There will be three (3) millwrights used for shift relief based on department seniority. The Company will attempt to assign the relief equally amongst these three. If there is a long absence, the junior shift relief will be assigned to it. On two-week vacations, etc., the same man will be used for both weeks. Relief Millwrights when replacing regular shift personnel will work a five (5) day forty (40) hour week unless assigned to 6-3. When an absence occurs in the shift group it will be determined, where possible, how long the absence will be:\n9.61.01 If the absence will be four (4) work cycles or more, the junior relief man will be assigned to replace the absent shift man, as soon as practical, and the relief will follow the 6-3 schedule of the man he is replacing.\n9.61.02 If the absence period is unknown after one (1) work cycle, the junior relief man will be assigned to replace the absent shift man as soon as practical, and the relief will follow the 6-3 schedule he is replacing.\n9.61.03 Once the absent employee returns, the relief man will be re-assigned to day work one (1) day extra (straight time) if required to make up lost paid hours due to working the 6-3 schedule (exclusive of overtime).", "samples": [{"hash": "hZQ5BJOY3em", "uri": "/contracts/hZQ5BJOY3em#reliefs", "label": "Labour Agreement", "score": 22.1704311371, "published": true}, {"hash": "66jSkPxqZMp", "uri": "/contracts/66jSkPxqZMp#reliefs", "label": "Collective Bargaining Agreement", "score": 16.0, "published": true}, {"hash": "2T09QOJxkg1", "uri": "/contracts/2T09QOJxkg1#reliefs", "label": "Collective Bargaining Agreement", "score": 16.0, "published": true}], "snippet_links": [{"key": "shift-relief", "type": "clause", "offset": [45, 57]}, {"key": "based-on", "type": "definition", "offset": [58, 66]}, {"key": "department-seniority", "type": "definition", "offset": [67, 87]}, {"key": "the-company-will", "type": "clause", "offset": [89, 105]}, {"key": "a-long", "type": "clause", "offset": [176, 182]}, {"key": "shift-personnel", "type": "definition", "offset": [353, 368]}, {"key": "will-work", "type": "clause", "offset": [369, 378]}, {"key": "hour-week", "type": "definition", "offset": [405, 414]}, {"key": "how-long", "type": "clause", "offset": [520, 528]}, {"key": "work-cycles", "type": "clause", "offset": [590, 601]}, {"key": "replace-the", "type": "clause", "offset": [653, 664]}, {"key": "schedule-of", "type": "clause", "offset": [740, 751]}, {"key": "absent-employee", "type": "definition", "offset": [1015, 1030]}, {"key": "day-work", "type": "definition", "offset": [1078, 1086]}, {"key": "straight-time", "type": "clause", "offset": [1106, 1119]}, {"key": "if-required", "type": "definition", "offset": [1121, 1132]}, {"key": "paid-hours", "type": "definition", "offset": [1149, 1159]}], "hash": "460633d809cfa6dbe727d3fdcb67b529", "id": 3}, {"size": 3, "snippet": "The Seller shall not be liable for any Claim to the extent that any Tax relief or other deduction arising before Completion is available (or would be available upon the making of a Claim by the relevant Group Company) to reduce or otherwise mitigate the liability of the Group Company which is the subject of such Claim.", "samples": [{"hash": "ynPPv2QHZw", "uri": "/contracts/ynPPv2QHZw#reliefs", "label": "Share Sale and Purchase Agreement", "score": 30.3408622742, "published": true}, {"hash": "jZAa1HPjg60", "uri": "/contracts/jZAa1HPjg60#reliefs", "label": "Share Sale and Purchase Agreement (Kosmos Energy Ltd.)", "score": 29.1533203125, "published": true}], "snippet_links": [{"key": "the-seller-shall", "type": "clause", "offset": [0, 16]}, {"key": "to-the-extent", "type": "clause", "offset": [45, 58]}, {"key": "tax-relief", "type": "definition", "offset": [68, 78]}, {"key": "completion-is", "type": "clause", "offset": [113, 126]}, {"key": "relevant-group-company", "type": "definition", "offset": [194, 216]}, {"key": "the-group-company", "type": "definition", "offset": [267, 284]}, {"key": "subject-of", "type": "clause", "offset": [298, 308]}], "hash": "c4e157255a59cbc9126ee7273cd5ae20", "id": 4}, {"size": 3, "snippet": "15.1 Each Party shall be excused from fulfillment of any obligations under an Agreement to the extent that and for so long as such fulfillment is prevented or delayed in whole or in part by strikes, lockouts, or other labor disturbances or by causes beyond its reasonable control, such as fire, flood, war, embargoes, blockades, riots, governmental interference, Acts of God and defects or delays in deliveries by subcontractors if caused by any circumstances referred to in this Section.\n15.2 If by reason of any circumstances as above mentioned, the fulfillment of an Agreement becomes impossible for more than ninety (90) consecutive days then either Party shall be entitled to terminate the Agreement by written notice to the other Party.", "samples": [{"hash": "jc7MaqF88rG", "uri": "/contracts/jc7MaqF88rG#reliefs", "label": "Professional Services", "score": 25.962141037, "published": true}, {"hash": "gsjbxYKABbQ", "uri": "/contracts/gsjbxYKABbQ#reliefs", "label": "Professional Services", "score": 23.3244361877, "published": true}], "snippet_links": [{"key": "each-party", "type": "definition", "offset": [5, 15]}, {"key": "to-the-extent", "type": "clause", "offset": [88, 101]}, {"key": "labor-disturbances", "type": "clause", "offset": [218, 236]}, {"key": "reasonable-control", "type": "clause", "offset": [261, 279]}, {"key": "acts-of-god", "type": "definition", "offset": [363, 374]}, {"key": "caused-by", "type": "clause", "offset": [432, 441]}, {"key": "consecutive-days", "type": "definition", "offset": [625, 641]}, {"key": "either-party", "type": "clause", "offset": [647, 659]}, {"key": "terminate-the-agreement", "type": "clause", "offset": [681, 704]}, {"key": "notice-to-the", "type": "clause", "offset": [716, 729]}, {"key": "other-party", "type": "clause", "offset": [730, 741]}], "hash": "1efb4bd581e95788503c5da21344f05f", "id": 5}, {"size": 3, "snippet": "Where the shift remains unfilled, the Service Supervisor with the least bargaining unit seniority must accept the work.", "samples": [{"hash": "yMVVNW7MQM", "uri": "/contracts/yMVVNW7MQM#reliefs", "label": "Collective Agreement", "score": 23.9007530212, "published": true}, {"hash": "kYIm3uxzdUc", "uri": "/contracts/kYIm3uxzdUc#reliefs", "label": "Collective Agreement", "score": 22.4866523743, "published": true}], "snippet_links": [{"key": "service-supervisor", "type": "definition", "offset": [38, 56]}, {"key": "bargaining-unit-seniority", "type": "definition", "offset": [72, 97]}, {"key": "the-work", "type": "definition", "offset": [110, 118]}], "hash": "92e6cbe4f3e2d5e310a6c78ba11073e9", "id": 6}, {"size": 3, "snippet": "Where the shift remains unfilled, the Job Planner with the least bargaining unit seniority must accept the work. (4)10.17", "samples": [{"hash": "kYIm3uxzdUc", "uri": "/contracts/kYIm3uxzdUc#reliefs", "label": "Collective Agreement", "score": 22.4866523743, "published": true}], "snippet_links": [{"key": "the-job", "type": "clause", "offset": [34, 41]}, {"key": "bargaining-unit-seniority", "type": "definition", "offset": [65, 90]}, {"key": "the-work", "type": "definition", "offset": [103, 111]}], "hash": "0083842af68558b5bf1a75c338cf532f", "id": 7}, {"size": 2, "snippet": "If the auditors for the time being of any Group Company shall certify (at the request and expense of the Sellers) that any Tax which has resulted in a payment having been made or becoming due from the Sellers under this Schedule has given or will give rise to a Relief (other than an Accounts Relief) for any Group Company which would not otherwise have arisen and which has given rise to a reduction in Tax of any Group Company for which the Sellers are not liable under this Schedule, then the amount by which that liability is so reduced shall be dealt with in accordance with paragraph 5.3.", "samples": [{"hash": "h9A8ytll8Vt", "uri": "/contracts/h9A8ytll8Vt#reliefs", "label": "Agreement for the Sale and Purchase of Shares (Nyfix Inc)", "score": 21.0, "published": true}, {"hash": "ehHtAvql5Ci", "uri": "/contracts/ehHtAvql5Ci#reliefs", "label": "Agreement for the Sale and Purchase of Shares (Nyfix Inc)", "score": 21.0, "published": true}], "snippet_links": [{"key": "the-auditors", "type": "clause", "offset": [3, 15]}, {"key": "group-company", "type": "definition", "offset": [42, 55]}, {"key": "the-request", "type": "clause", "offset": [74, 85]}, {"key": "of-the-sellers", "type": "clause", "offset": [98, 112]}, {"key": "having-been", "type": "clause", "offset": [159, 170]}, {"key": "a-relief", "type": "clause", "offset": [260, 268]}, {"key": "accounts-relief", "type": "definition", "offset": [284, 299]}, {"key": "reduction-in", "type": "definition", "offset": [391, 403]}, {"key": "not-liable", "type": "clause", "offset": [455, 465]}, {"key": "in-accordance-with", "type": "clause", "offset": [561, 579]}], "hash": "24cdedc1edf102cfc7258810655f4944", "id": 8}, {"size": 2, "snippet": "Where the shift remains unfilled, the Garage Supervisor with the least bargaining unit seniority must accept the work.", "samples": [{"hash": "yMVVNW7MQM", "uri": "/contracts/yMVVNW7MQM#reliefs", "label": "Collective Agreement", "score": 23.9007530212, "published": true}, {"hash": "kYIm3uxzdUc", "uri": "/contracts/kYIm3uxzdUc#reliefs", "label": "Collective Agreement", "score": 22.4866523743, "published": true}], "snippet_links": [{"key": "bargaining-unit-seniority", "type": "definition", "offset": [71, 96]}, {"key": "the-work", "type": "definition", "offset": [109, 117]}], "hash": "60603462d5fe62cb34e4b1a6bef88924", "id": 9}, {"size": 2, "snippet": "Where the shift remains unfilled, the Bodyshop Supervisor with the least bargaining unit seniority must accept the work.", "samples": [{"hash": "yMVVNW7MQM", "uri": "/contracts/yMVVNW7MQM#reliefs", "label": "Collective Agreement", "score": 23.9007530212, "published": true}, {"hash": "kYIm3uxzdUc", "uri": "/contracts/kYIm3uxzdUc#reliefs", "label": "Collective Agreement", "score": 22.4866523743, "published": true}], "snippet_links": [{"key": "bargaining-unit-seniority", "type": "definition", "offset": [73, 98]}, {"key": "the-work", "type": "definition", "offset": [111, 119]}], "hash": "bf7a9a34ebbedd38ed34a743a44b9c57", "id": 10}], "next_curs": "ClASSmoVc35sYXdpbnNpZGVyY29udHJhY3RzciwLEhZDbGF1c2VTbmlwcGV0R3JvdXBfdjU2IhByZWxpZWZzIzAwMDAwMDBhDKIBAmVuGAAgAA==", "clause": {"size": 56, "title": "Reliefs", "children": [["", ""], ["preparation-of-completion-accounts", "PREPARATION OF COMPLETION ACCOUNTS"], ["appointment-of-reporting-accountants", "APPOINTMENT OF REPORTING ACCOUNTANTS"], ["use-of-relief", "Use of Relief"], ["definitions-and-interpretation", "DEFINITIONS AND INTERPRETATION"]], "parents": [["over-provisions-reliefs-etc", "Over Provisions Reliefs Etc"], ["addresses-and-notices", "Addresses and Notices"], ["process-agent", "PROCESS AGENT"], ["information-supplied", "INFORMATION SUPPLIED"], ["tax-warranty-claims", "Tax Warranty Claims"]], "id": "reliefs", "related": [["tax-relief", "Tax Relief", "Tax Relief"], ["other-prorations", "Other Prorations", "Other Prorations"], ["denials", "Denials", "Denials"], ["tax-credits", "Tax Credits", "Tax Credits"], ["credits", "Credits", "Credits"]], "related_snippets": [], "updated": "2026-05-07T05:32:46+00:00"}, "json": true, "cursor": ""}}