Examples of HMRC in a sentence
HMRC states that the general principle for out of pocket expenses for office holders is that, if there is genuinely no element of profit from performance of duties, then the allowance may be paid, or the expense reimbursed, tax free.
A Lender which becomes a Party on the day on which this Agreement is entered into that holds a passport under the HMRC DT Treaty Passport scheme, and which wishes that scheme to apply to this Agreement, shall include an indication to that effect (for the benefit of the Administrative Agent and without liability to any Loan Party) by including its scheme reference number and its jurisdiction of tax residence opposite its name in Schedule III.
A new lender that holds a passport under the HMRC DT Treaty Passport scheme, and which wishes that scheme to apply to this Agreement, shall include an indication to that effect (for the benefit of the Administrative Agent and without liability to any Loan Party) by including its scheme reference number and its jurisdiction of tax residence in the Assignment and Assumption or Increase Confirmation which it executes.
If a Lender has not confirmed its scheme reference number and jurisdiction of tax residence in accordance with paragraph (c) (i) or paragraph (c)(ii) above, then no Loan Party shall make any filing under or in relation to the HMRC DT Treaty Passport Scheme in respect of that Lender’s Commitment(s) or its participation in any Loan unless that Lender otherwise agrees.
This was the last tranche of any such consideration to be satisfied by the issue of shares arising from the sale and purchase agreement.Rights attaching to sharesThe holders of the ordinary shares of 5 pence each are entitled to receive dividends and a return of capital on liquidation as well as attend and vote at a general meeting of the company.The Group operates CSSG Share Option Scheme 2014 (the Scheme), which is a share option scheme approved by HMRC.