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Special meaning when used formally refers to the fixed or restricted interpretation of certain words or phrases allowed in certain matters.
| | This article needs additional citations for verification .(January 2021) |
Special meaning when used formally refers to the fixed or restricted interpretation of certain words or phrases allowed in certain matters.
In the jurisdictions of the United Kingdom, certain words or phrases are interpreted in their particular context as having only the meaning or meanings allowed by relevant statute, regulation or case law:
'In these Guidelines a number of terms are used which are intended to have a special meaning for the purpose of the Guidelines.'
[Guidelines on the Meaning of Research and Development for Tax Purposes - issued by the United Kingdom Secretary of State for Trade and Industry for the purposes of Section 837A Income and Corporation Taxes Act 1988.] [1]
Leet, also known as eleet or leetspeak, is a system of modified spellings used primarily on the Internet. It often uses character replacements in ways that play on the similarity of their glyphs via reflection or other resemblance. Additionally, it modifies certain words based on a system of suffixes and alternate meanings. There are many dialects or linguistic varieties in different online communities.
A primary school, junior school, elementary school or grade school is a school for primary education of children who are five to eleven years of age. In South Africa, primary school starts from Grade R till Grade 7. It typically comes after preschool and before secondary school.
In linguistics, an adjective is a word that modifies a noun or noun phrase or describes its referent. Its semantic role is to change information given by the noun.
An idiom is a phrase or expression that typically presents a figurative, non-literal meaning attached to the phrase; but some phrases become figurative idioms while retaining the literal meaning of the phrase. Categorized as formulaic language, an idiom's figurative meaning is different from the literal meaning. Idioms occur frequently in all languages; in English alone there are an estimated twenty-five thousand idiomatic expressions.
In a computer language, a reserved word is a word that cannot be used as an identifier, such as the name of a variable, function, or label – it is "reserved from use". This is a syntactic definition, and a reserved word may have no user-define meaning.
This article outlines the differences between Malaysian English, Malaysian Colloquial English (Manglish) and British English, which for the purposes of this article is assumed to be the form of English spoken in south east England, used by the British Government, the BBC and widely understood in other parts of the United Kingdom.
Pleonasm is redundancy in linguistic expression, such as "black darkness" or "burning fire". It is a manifestation of tautology by traditional rhetorical criteria, and might be considered a fault of style. Pleonasm may also be used for emphasis, or because the phrase has become established in a certain form. Tautology and pleonasm are not consistently differentiated in literature.
The term "offshore company" or "offshore corporation" is used in at least two distinct and different ways. An offshore company may be a reference to:
Mutatis mutandis is a Medieval Latin phrase meaning "with things changed that should be changed" or "once the necessary changes have been made". It remains unnaturalized in English and is therefore usually italicized in writing. It is used in many countries to acknowledge that a comparison being made requires certain obvious alterations, which are left unstated. It is not to be confused with the similar ceteris paribus, which excludes any changes other than those explicitly mentioned. Mutatis mutandis is still used in law, economics, mathematics, linguistics and philosophy. In particular, in logic, it is encountered when discussing counterfactuals, as a shorthand for all the initial and derived changes which have been previously discussed.
In a patent or patent application, the claims define, in technical terms, the extent, i.e. the scope, of the protection conferred by a patent, or the protection sought in a patent application. In other words, the purpose of the claims is to define which subject-matter is protected by the patent. This is termed as the "notice function" of a patent claim—to warn others of what they must not do if they are to avoid infringement liability. The claims are of the utmost importance both during prosecution and litigation alike.
Taxation in the United Kingdom may involve payments to at least three different levels of government: central government, devolved governments and local government. Central government revenues come primarily from income tax, National Insurance contributions, value added tax, corporation tax and fuel duty. Local government revenues come primarily from grants from central government funds, business rates in England, Council Tax and increasingly from fees and charges such as those for on-street parking. In the fiscal year 2014–15, total government revenue was forecast to be £648 billion, or 37.7 per cent of GDP, with net taxes and National Insurance contributions standing at £606 billion.
Tax exemption is the reduction or removal of a liability to make a compulsory payment that would otherwise be imposed by a ruling power upon persons, property, income, or transactions. Tax-exempt status may provide complete relief from taxes, reduced rates, or tax on only a portion of items. Examples include exemption of charitable organizations from property taxes and income taxes, veterans, and certain cross-border or multi-jurisdictional scenarios.
Nix v. Hedden, 149 U.S. 304 (1893), was a landmark decision by the Supreme Court of the United States that, under U.S. customs regulations, the tomato should be classified as a vegetable rather than a fruit. The Court's unanimous opinion held that the Tariff Act of 1883 used the ordinary meaning of the words "fruit" and "vegetable," instead of the technical botanical meaning.
A transfer tax is a tax on the passing of title to property from one person to another.
A code word is a word or a phrase designed to convey a predetermined meaning to an audience who know the phrase, while remaining inconspicuous to the uninitiated. For example, a public address system may be used to make an announcement asking for "Inspector Sands" to attend a particular area, which staff will recognise as a code word for a fire or bomb threat, and the general public will ignore.
In linguistics, a word sense is one of the meanings of a word. Words are in two sets: a large set with multiple meanings and a small set with only one meaning. For example, a dictionary may have over 50 different senses of the word "play", each of these having a different meaning based on the context of the word's usage in a sentence, as follows:
We went to see the playRomeo and Juliet at the theater.
The coach devised a great play that put the visiting team on the defensive.
The children went out to play in the park.
Urban Dictionary is a crowdsourced online dictionary for slang words and phrases, operating under the motto "Define Your World." The website was founded in 1999 by Aaron Peckham. Originally, Urban Dictionary was intended as a dictionary of slang or cultural words and phrases, not typically found in standard dictionaries, but it is now used to define any word, event, or phrase. Words or phrases on Urban Dictionary may have multiple definitions, usage examples, and tags. As of 2014, the dictionary had over seven million definitions, while around 2,000 new entries were being added daily.
International taxation is the study or determination of tax on a person or business subject to the tax laws of different countries, or the international aspects of an individual country's tax laws as the case may be. Governments usually limit the scope of their income taxation in some manner territorially or provide for offsets to taxation relating to extraterritorial income. The manner of limitation generally takes the form of a territorial, residence-based, or exclusionary system. Some governments have attempted to mitigate the differing limitations of each of these three broad systems by enacting a hybrid system with characteristics of two or more.
Pepper v Hart [1992] UKHL 3, is a landmark decision of the House of Lords on the use of legislative history in statutory interpretation. The court established the principle that when primary legislation is ambiguous then, in certain circumstances, the court may refer to statements made in the House of Commons or House of Lords in an attempt to interpret the meaning of the legislation. Before this ruling, such an action would have been seen as a breach of parliamentary privilege.
A Qualifying Non-UK Pension Scheme (QNUPS) is a form of overseas pension scheme available to British citizens that reside permanently outside of the United Kingdom or who reside in the United Kingdom. If the QNUPS complies with specific HMRC regulations, it will be recognised as a QROPS which allow individuals to transfer UK based approved pension assets to an overseas based "QROPS". A QNUPS can also allow individuals to invest more into their pensions than the usual UK limit in terms of both annual contributions and overall 'lifetime limit' of fund size