Wpis tygodnia: INTERACTIVE QUIZ – Choose a correct preposition

„A person who fails to comply _______ section 44(1) (obligation to notify the Commissioners of liability to be registered) commits an offence.”

„An Act to grant certain duties, to alter other duties, and to amend the law relating to the national debt and the public revenue, and to make further provision in connection ______ finance”

„For the purposes of this section an asset is “unavailable” for private use on any day if (…) for more than 12 hours during that day the asset (i) is not in a condition fit ______ use”

„Regulations under this section may include provision (…) conferring powers to stop, board and search ships, aircraft and other vehicles entering, leaving or situated ________ premises referred to in paragraph (a)”

„For the tax year 2017-18 the main rates of income tax are _______ follows”

„The cost of the taxable benefit for each employee is determined by taking the amount given by section 205(1C) and then reducing that amount _______ a just and reasonable basis.”

„_______ the purposes of this section, an asset is available for an employee’s private use if it is available for private use by the employee or a member of the employee’s family or household.”

„The amendments made by this section have effect in relation to shares acquired in consideration of an employee shareholder agreement entered _______ on or after the relevant day.”

„In determining whether the condition in subsection (3)(a) or (5)(a) is met, regulations under section 68(3) or (7) apply as they would apart _______ this section.”

„If premiums of any description are excluded _______ the exception mentioned in subsection (1)(c), nothing in subsections (2) to (4) applies to a premium of that description.”

„The circumstances referred to in subsection (1)(d) include the terms on which the services are provided, having regard _______ the terms of the contracts forming part of the arrangements under which the services are provided.”

„The amount of the deemed direct payment is the amount resulting _______ the following steps”

„Where the intermediary is a partnership or unincorporated association, the deemed direct payment is treated _______ received by the worker in the worker’s personal capacity and not as income of the partnership or association.”

„This section also applies _______ a pension paid by or on behalf of a person who is outside the United Kingdom to a person who is not resident in the United Kingdom”

„The amendment made by this paragraph has effect in relation _______ lump sums paid on or after 6 April 2017.”

„the scheme manager is to notify that address to HMRC ________ 3 months after the date on which the scheme manager becomes aware of it”

„An officer of Revenue and Customs must notify the applicant _______ the decision on an application under this section.”

„In sub-paragraph (3)(a) the reference to loss brought _______ deliberately by a person includes a reference to a loss brought about as a result of the deliberate inaccuracy in a document given to HMRC by the person.”

„Where an amount has been assessed and notified _______ a person under paragraph 12 or 13, it is recoverable on the basis that it is an amount of soft drinks industry levy due from that person.”

„An assessment under paragraph 12 or 13 may not be made more than 2 years after evidence of facts sufficient in the opinion of the Commissioners to justify making the assessment comes _______ their knowledge.”