the Taxes Act 1988 definition

the Taxes Act 1988 means the Income and Corporation Taxes Act 1988;
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the Taxes Act 1988 means the Income and Corporation Taxes Act 1988; and expressions not otherwise defined in this Scheme have the same meanings as they have in Schedule 9.
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the Taxes Act 1988 means theM5Income and Corporation Taxes Act 1988;
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Examples of the Taxes Act 1988 in a sentence

  • In the definition of "Subsidiary" in Rule 1(1), add to the end words "and is under the control of the Company within the meaning of Section 840 of the Taxes Act 1988".

  • A fully paid Ordinary Share in the capital of the Company which satisfies the provisions of paragraphs 10 to 14 of Schedule 9 to the Taxes Act 1988.

  • In the event of any increase or variation of the share capital of the Company (whenever effected) (including any change in the number of ordinary shares underlying an American Depositary Share) or in the event the Company makes a demerger by way of exempt distribution under section 213 of the Taxes Act 1988 or pays a special dividend or repurchases its share capital, the Board may make such adjustments as it considers appropriate under sub-rule 8.2 below.

  • The Disclosure Letter contains full particulars of all elections made by the Company under sections 524 and 527 of the Taxes Act 1988 (lump sum receipts for patents and copyright).

  • Where a Participant is charged to tax in the event of their Dividend Shares ceasing to be subject to the Plan, they shall be provided with the information specified in section234A(4) to (11) of the Taxes Act 1988 ( information relating to distributions to be provided by nominee) as if it were a payment to which sub-section 4(b) of that section applies.

  • On the basis of Assumption (k), and for the same reasons as are set out in relation to the Second Issuer in paragraph 1.11 above, we consider that Funding 1 will be an "investment company" within the meaning of section 130 of the Taxes Act 1988.

  • On the basis of Assumptions (h) and (i), the Second Issuer will not be denied a deduction in computing its taxable profits in respect of any interest payable on the Second Issuer Notes by virtue of the application, by paragraph 1 of Schedule 9 to the Finance Act 1996, of section 209 of the Taxes Act 1988, and in particular sub-sections 209(2)(d), 209(2)(da) and 209(2)(e)(iii) (in respect of which we refer you to the further discussion at paragraph 1.7 below).

  • The Company has not carried out or caused or permitted to be carried out any of the transactions (i) specified at the relevant time in section 765(1) of the Taxes Act 1988 otherwise than with the prior consent of HM Treasury or (ii) specified at the relevant time in section 765A of the Taxes Act 1988 without having duly provided the required information to HM Revenue and Customs.

  • No securities (within the meaning of Part VI of the Taxes Act 1988) issued by any UK Company and remaining in issue at the date of this agreement were issued in such circumstances that any interest or other distribution out of assets in respect thereof falls to be treated as a distribution under s.209(2)(d) or (e) Taxes Xxx 0000, nor has any of the Companies agreed to issue securities (within that meaning) in such circumstances.

  • No loan or advance within Part XI, Chapter II of the Taxes Act 1988 (Charges to Tax in Connection with Loans) has been made by the Company and remains outstanding and the Company has not since March 31, 1998 released or written off the whole or part of the debt in respect of any such loan or advance.


More Definitions of the Taxes Act 1988

the Taxes Act 1988 means the Income and Corporation Taxes Act 1988; and expressions not otherwise defined herein have the same meanings as they have in Schedule 9. (2) Any reference in the Scheme to any enactment includes a reference to that enactment as from time to time modified, extended or re-enacted. 2. Eligibility
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the Taxes Act 1988 means the Income and Corporation Taxes Act 1988; and expressions not otherwise defined in this Scheme have the same meanings as they have in Schedule 9. (2) Any reference in this Scheme to any enactment includes a reference to that enactment as from time to time modified, extended or re-enacted. (3) Expressions in italics are for guidance only and do not form part of this Scheme. 2. ELIGIBILITY
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Related to the Taxes Act 1988

  • the Taxes Act means the Income and Corporation Taxes Act 1988;

  • Taxes Act means the Taxes Consolidation Act, 1997 (of Ireland) as amended.

  • VATA means the Value Added Tax Xxx 0000;

  • Goods and Services Tax (Compensation to States) Act means the Goods and Services Tax (Compensation to States) Act, 2017;

  • Tax Act means the Income Tax Act (Canada).

  • the 1988 Act means the Local Government Finance Act 1988.

  • the 1981 Act which means the Compulsory Purchase (Vesting Declarations) Act 1981.

  • the 1985 Act means the Companies Act 1985;

  • Applicable Taxes means the Goods and Services Tax (GST), the Harmonized Sales Tax (HST), and any provincial tax, by law, payable by Canada such as, the Quebec Sales Tax (QST) as of April 1, 2013.

  • Applicable Tax Rate means the estimated highest aggregate marginal statutory U.S. federal, state and local income, franchise and branch profits tax rates (determined taking into account the deductibility of state and local income taxes for federal income tax purposes and the creditability or deductibility of foreign income taxes for federal income tax purposes) (“Tax Rate”) applicable to any Partner on income of the same character and source as the income allocated to such Partner pursuant to Sections 5.04(a) and (b) for such fiscal year, fiscal quarter or other period, as determined by the Tax Matters Partner in its discretion; provided that, in the case of a Partner that is a partnership, grantor trust or other pass-through entity under U.S. federal income tax law, the Tax Rate applicable to such Partner for purposes of determining the Applicable Tax Rate shall be the weighted average of the Tax Rates of such Partner’s members, grantor-owners or other beneficial owners (weighted in proportion to their relative economic interests in such Partner), as determined by the Tax Matters Partner in its discretion; provided, further, that if any such member, grantor-owner or other beneficial owner of such Partner is itself a partnership, grantor trust or other pass-through entity similar principles shall be applied by the Tax Matters Partner in its discretion to determine the Tax Rate of such member, grantor-owner or other beneficial owner.

  • the 1986 Act means the Insolvency Act 1986;

  • Applicable Tax State means the State in which the Owner Trustee maintains its Corporate Trust Office, the State in which the Owner Trustee maintains its principal executive offices and the State of Michigan.

  • VAT Act means the Value Added Tax Act, No 89 of 1991, as may be amended from time to time.

  • Indemnifiable Tax means any Tax other than a Tax that would not be imposed in respect of a payment under this Agreement but for a present or former connection between the jurisdiction of the government or taxation authority imposing such Tax and the recipient of such payment or a person related to such recipient (including, without limitation, a connection arising from such recipient or related person being or having been a citizen or resident of such jurisdiction, or being or having been organised, present or engaged in a trade or business in such jurisdiction, or having or having had a permanent establishment or fixed place of business in such jurisdiction, but excluding a connection arising solely from such recipient or related person having executed, delivered, performed its obligations or received a payment under, or enforced, this Agreement or a Credit Support Document).

  • Income Tax Act means the Income Tax Act, 1962 (Act No. 58 of 1962);

  • the 1989 Act means the Local Government and Housing Act 1989;

  • the 1983 Act means the Representation of the People Act 1983;

  • TCGA means the Taxation of Chargeable Gains Xxx 0000;

  • Straddle Tax Period means any taxable period beginning on or before and ending after the Closing Date.

  • VATA 1994 means the Value Added Tax Xxx 0000;

  • GST Act means A New Tax System (Goods and Services Tax) Xxx 0000 (Cth).

  • All applicable taxes and duties means all taxes and duties, in effect on the contract date, that the taxing authority is imposing and collecting on the transactions or property covered by this contract, pursuant to written ruling or regulation in effect on the contract date.

  • New Taxes means (i) any Taxes enacted and effective after the Effective Date, including, without limitation, that portion of any Taxes or New Taxes that constitutes an increase, or (ii) any law, order, rule or regulation, or interpretation thereof, enacted and effective after the Effective Date resulting in the application of any Taxes to a new or different class of parties.

  • VAT Group means a group for the purposes of the VAT Grouping Legislation.

  • Pre-Tax Income means income, as determined by GAAP, prior to deduction of the Bonus Pool (as hereinafter defined) and income taxes, and if applicable, after the deduction of any bonus pool of a future officer bonus plan adopted by the Company relating to an applicable Award Year and adjustments approved by the Board as described herein.

  • Presumed Tax Rate means the highest effective marginal statutory combined U.S. federal, state and local income tax rate prescribed for an individual residing in New York City (taking into account (i) the deductibility of state and local income taxes for U.S. federal income tax purposes, assuming the limitation of Section 68(a)(2) of the Code applies and taking into account any impact of Section 68(f) of the Code, and (ii) the character (long-term or short-term capital gain, dividend income or other ordinary income) of the applicable income).