- qualifying company
- Общая лексика: допущенная компания
Универсальный англо-русский словарь. Академик.ру. 2011.
qualifying company
Смотреть что такое "qualifying company" в других словарях:
Loss Attributing Qualifying Company — A Loss Attributing Qualifying Company (LAQC) is a company which, by New Zealand law, must pass on any losses to its shareholders. The shareholders can then offset these losses against their personal income.References*… … Wikipedia
qualifying floating charge holder — A person who, in respect of a company s property, holds one or more debentures of the company secured by: • A qualifying floating charge which relates to the whole or substantially the whole of the company s property; • A number of qualifying… … Law dictionary
qualifying employee share ownership trust — (QUEST) A statutory employee share trust (as opposed to a common law ESOP trust). Employee share trusts are discretionary trusts, the beneficiaries of which are employees and former employees of the company establishing the trust and, if the… … Law dictionary
qualifying trading company — To qualify for Enterprise Investment Scheme Relief and Re investment relief, the company which is the subject of the investment must fall within the conditions applicable to these forms of relief. There are complex qualifications but in broad… … Law dictionary
qualifying equipment — For qualifying equipment (i.e. plant and machinery but also including a licence of computer software) a proportion of the capital cost can be used to relieve tax – the relevant amount is set against company revenue which would otherwise be… … Law dictionary
qualifying corporate bond — (QCB) Debt securities that are exempt from tax on chargeable gains so that a disposal does not give rise to any chargeable gain or allowable loss for the purposes of capital gains tax. For corporation tax purposes as regards disposals after 31… … Law dictionary
qualifying distribution — A type of distribution, the making of which generally caused a company with surplus ACT (advance corporation tax) to be required to account for shadow ACT. ACT has been abolished in relation to distributions made after 5 April 1999. Related links … Law dictionary
qualifying floating charge — A floating charge created by an instrument which: • States that paragraph 14 of Schedule B1 to the Insolvency Act 1986, applies to it; • Purports to empower the holder of the floating charge to appoint an administrator of the company; or •… … Law dictionary
Qualifying Transaction — A type of transaction that occurs when a company issues public stock in Canada. A qualifying transaction occurs when a qualified Capital Pool Company (CPC) purchases all of the outstanding shares of a privately owned company from the current… … Investment dictionary
Qualifying floating charge — In English law, a qualifying floating charge is a floating charge which enables the holder to appoint an administrator or administrative receiver under the Insolvency Act 1986 without the need for an order of the court. The change was introduced… … Wikipedia
Company rule in India — For usage, see British Empire in India Company rule in India Colony of the East India Company ↓ … Wikipedia
