• Facets (new session)
• Description
• Metadata
• Settings
  • Rule: ActivityStreamsMapasEquivalentb3sb3sifpdbprdf-labelfacetshttp://dbpedia.org/resource/inference/rules/dbpedia#http://dbpedia.org/resource/inference/rules/opencyc#http://dbpedia.org/resource/inference/rules/umbel#http://dbpedia.org/resource/inference/rules/yago#http://dbpedia.org/schema/property_rules#http://www.ontologyportal.org/inference/rules/SUMO#http://www.ontologyportal.org/inference/rules/WordNet#http://www.w3.org/2002/07/owl#ldpoplwebskos-transurn:det:rdf:labelvirtrdf-labelvirtrdf-urlNone
    
  • Inverse Functional Properties: Disabled (fastest) Apply to subjects only Apply to objects only Apply to both subjects and objects
  • "Same As": Disabled (fastest) Apply to subjects only Apply to objects only Apply to both subjects and objects (recommended) Apply to subjects, objects and predicates (not recommended on big datasets) Apply to predicates only (special use cases only)

About: Substantial shareholdings exemption     Goto   Sponge   NotDistinct   Permalink

An Entity of Type : owl:Thing, within Data Space : dbpedia.demo.openlinksw.com associated with source document(s)

The substantial shareholdings exemption is an exemption from assessment of capital gains under corporation tax applicable to United Kingdom companies. The exemption is found in Schedule 7AC of the Taxation of Chargeable Gains Act 1992. The rationale for the exemption is that groups of companies should be able to restructure without having to concern themselves with taxation of capital gains.