Over and above that covered by statute

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  • extra-statutory concession — A relaxation which gives a taxpayer a reduction in tax liability or other favourable tax treatment to which he is not entitled to under the strict letter of the law. Most concessions are made to deal with minor transitory anomalies. They are of… …   Law dictionary

  • extra-statutory concession — A concession made by the Board of Inland Revenue to taxpayers, which is usually followed in practice but which is not specified in the tax legislation …   Accounting dictionary

  • Statutory Instrument (UK) — A Statutory Instrument (SI) is the principal form in which delegated or secondary legislation is made in Great Britain. Statutory Instruments are governed by the Statutory Instruments Act 1946. [http://www.opsi.gov.uk/RevisedStatutes/Acts/ukpga/19… …   Wikipedia

  • ESC — Extra Statutory Concession remission of revenue that allows relief to businesses falling within exceptional conditions. Authorised when strict application of the law would create a disadvantage, or the effect would not be the one intended. HM… …   Financial and business terms

  • Accounting period — An accounting period is a period with reference to which United Kingdom corporation tax is charged. [Section 12 of the Income and Corporation Taxes Act 1988] It helps dictate when tax is paid on income and gains. An accounting period begins… …   Wikipedia

  • Seminole Tribe v. Florida — SCOTUSCase Litigants=Seminole Tribe of Florida v. Florida ArgueDate=October 11 ArgueYear=1995 DecideDate=March 27 DecideYear=1996 FullName=Seminole Tribe of Florida, Petitioner v. State of Florida, et al. USVol=517 USPage=44 Citation=116 S. Ct.… …   Wikipedia

  • Section 615 scheme — Referring to section 615(6) of the Income and Corporation Taxes Act 1988, an occupational pension scheme that: • Is established under trust by an employer that operates wholly or partly outside the UK. • Provides retirement benefits for employees …   Law dictionary

  • United Kingdom — a kingdom in NW Europe, consisting of Great Britain and Northern Ireland: formerly comprising Great Britain and Ireland 1801 1922. 58,610,182; 94,242 sq. mi. (244,100 sq. km). Cap.: London. Abbr.: U.K. Official name, United Kingdom of Great… …   Universalium

  • social security — 1. (usually caps.) a program of old age, unemployment, health, disability, and survivors insurance maintained by the U.S. federal government through compulsory payments by specific employer and employee groups. 2. the theory or practice of… …   Universalium

  • Ages of consent in North America — The ages of consent for sexual activity vary by jurisdiction across North America. OverviewThe age of consent is the age at or above which a person is considered to have the legal capacity to consent to sexual activity. Both partners must be of… …   Wikipedia

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