Accounting dictionary. 2014.
partial exemption — Where both taxable and exempt supplies are made and they incur input tax that relates to both kinds of supply. If this is the case, a claim cannot be made on all of the input tax. Normally a Method would be used to work out how much can be… … Financial and business terms
partial exemption method — A method used to apportion residual input tax. HM Customs & Revenue Glossary … Financial and business terms
Exemption — • The whole or partial release of an ecclesiastical person, corporation, or institution from the authority of the ecclesiastical superior next higher in rank, and the placing of the person or body thus released under the control of the authority… … Catholic encyclopedia
exemption — noun ADJECTIVE ▪ complete, full, total ▪ blanket ▪ The bill gives sensitive police files a blanket exemption. ▪ partial ▪ … Collocations dictionary
Partial-Birth Abortion Ban Act — For the failed 1995 bill, see Partial Birth Abortion Ban Act of 1995. Partial Birth Abortion Ban Act of 2003 Full title An Act to prohibit the procedure commonly known as partial birth abortion. Colloquial name(s) PBA Ban Enacted by the … Wikipedia
Exemption — An exemption such as a Tax exemption allows a certain amount of income or other value to be legally excluded to avoid or reduce taxation.Exemption may also refer to:* Exemption (church), an exemption in the Roman Catholic Church, that is the… … Wikipedia
partial — adj. 1 not complete VERBS ▪ be ▪ remain ADVERB ▪ only ▪ His efforts met with only partial success. ▪ … Collocations dictionary
Exemption (church) — In the Roman Catholic Church, Exemption is the whole or partial release of an ecclesiastical person, corporation, or institution from the authority of the ecclesiastical superior next higher in rank. [cite… … Wikipedia
special method — ( Partial Exemption)A method for working out how much residual input tax a business can reclaim if the standard method does not produce a fair and reasonable result. HMRC must provide approval to use a special method. HM Customs & Revenue… … Financial and business terms
National Pension (Japan) — The Japanese national pension is a pension system that all registered residents of Japan, both Japanese and foreign, are required to enroll in. Since January 1, 2010 it has been managed by the Japan Pension Service. Contents 1 History 2 Types of… … Wikipedia
