Capital Receipt means any capital receipt reasonably forecast by the Generator to be received in respect of the future disposal of any asset in any particular Contract Year during the relevant Opex Reopener Period and which constitutes capital expenditure for the purposes of paragraph (B) of the definition of “Eligible Opex Costs” in this Clause 1.1 but, for the avoidance of doubt, updated to exclude the Sizewell C payment (being any amount forecast to be payable to the Generator by or on behalf of the Sizewell C Company or otherwise in respect of, or referable to, the Sizewell C Project) and, if such amounts are expressed in Nominal Terms, Deflated and Restated to Real terms and, if such amounts are expressed in Real terms, Rebased to the relevant Opex Reopener Date;
Capital Receipt means money of a capital nature other than loans covered by paragraphs 5(a) and 11 (2)(a) below received by the Government whether from the sale of capital assets or otherwise;
Capital Receipt the same meaning as in paragraph 79 of the Schedule
Examples of Capital Receipt in a sentence
Where a premium has been received, this is posted out of the General Fund Balance to the Capital Receipt Reserve in the Movement in Reserves Statement.
When the future rentals are received, the element for the Capital Receipt for the disposal of the asset is used to write down the lease debtor.
Receipts are appropriated to the Capital Receipt Reserve within the Movement in Reserves Statement.
Particulate matter is generated when the drift droplets evaporate and leave fine particulate matter formed by the crystallization of dissolved solids.
Since there is no cost of acquisition, as per Income Tax Act, 1961, the receipt would not be treated as a Capital Receipt and thus, is exempt from tax.
More Definitions of Capital Receipt
Capital Receipt has the meaning given by Section 186(3) of the Taxes Act;
Capital Receipt means in respect of a Participant’s Plan Shares, any money or money’s worth except to the extent that:
Capital Receipt the meaning given to that expression by Section 54 of the Act;
Capital Receipt a receipt by the Trustees of money or money's worth in respect of Plan Shares as defined in section 186(3) of the Act; "the Company" Xxxxxx Xxxxxxx, Xxxx Xxxxxx, Discover & Co. ;
Capital Receipt in relation to Plan Shares held on behalf of a Participant, any money or money's worth which the Trustees or the Participant become entitled to receive, save to the extent that it is disregarded pursuant to the provisions of section 502(4) of the Act; "the Company" XXXXXXXX-XXXXX HOLDING LIMITED registered in England under number 1961889;
Capital Receipt means a capital receipt within the meaning given to that expression in section 502 of Chapter 6 (meaning of “capital receipt” in respect of section 501 of Chapter 6);
Capital Receipt means a capital receipt within the meaning given to that expression in section 502 of ITEPA (Meaning of “capital receipt” in section 501);