Relevant Returns definition

Relevant Returns the meaning ascribed to it in paragraph 6.1 of part 4;
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Relevant Returns means the accounts and corporation tax returns and computations of each Group Company in respect of the period straddling Completion (the “Straddle Period”); and
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Relevant Returns shall have the meaning set out in Clause 12.10(b).
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Examples of Relevant Returns in a sentence

  • No material communication (written or otherwise) pertaining to the Relevant Returns shall be sent (or otherwise communicated) to a Tax Authority without first having been approved by the Buyer (such approval not to be unreasonably withheld or delayed).

  • The Buyer shall procure that each Group Company shall cause the finalised Relevant Returns to be authorised, signed and submitted to the appropriate Tax Authority promptly following receipt of the same from the Founders, provided that the Buyer will not be obliged to procure that any Group Company signs and submits a document which in its reasonable opinion it considers to be wrong, misleading or inaccurate in any material respects.

  • In the anticipation of the update of the HKMA's Supervisory Policy Manual IC-33, the HKMA has indicated that the returns to be reported on by the auditor would be the latest returns submitted to the HKMA before the commencement of auditor’s work (the "Relevant Returns"), unless the HKMA specifies otherwise;  Where a relevant return has been revised from the originally submitted return, obtain a reconciliation of adjustments between originally submitted return and the Relevant Return from management.

  • The Sellers shall submit the Relevant Returns in draft form to the Buyer or its duly authorised agents for comment where the Relevant Return has not been submitted to the Tax Authority on or before Completion.

  • The Buyer shall (and shall procure that the Company and its agents shall) provide to the Seller and the Seller shall (and shall procure that its agents shall) provide to the Buyer and the Company such access to relevant books, accounts and records in their respective possession or control as is necessary and reasonable to investigate, assess or, subject to paragraph 11, to contest any Tax Claim and to agree the Relevant Returns in accordance with paragraph 12.

  • In the anticipation of the update of the HKMA's Supervisory Policy Manual IC-33, the HKMA has indicated that the returns to be reported on by the auditor would be the latest returns submitted to the HKMA before the commencement of auditor’s work (the "Relevant Returns"), unless the HKMA specifies otherwise; • Where a relevant return has been revised from the originally submitted return, obtain a reconciliation of adjustments between originally submitted return and the Relevant Return from management.

  • The Buyer shall procure that the Company shall cause the finalised Relevant Returns to be authorised, signed and submitted to the appropriate Tax Authority promptly following receipt of the same from the Seller provided that the Relevant Returns are true and accurate in all material respects.

  • The Buyer shall submit the Relevant Returns in draft form to the Sellers or their duly authorised agents for comment.


More Definitions of Relevant Returns

Relevant Returns means all corporation tax computations and returns for the Company for each accounting period ended on or before Completion to the extent such returns have not been submitted to a Tax Authority prior to Completion; and
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Relevant Returns means the corporation tax returns and computations of the Company in respect of periods ending on or before 31 December 2006;
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Related to Relevant Returns

  • Joint Return means any Return of a member of the Parent Group or the SpinCo Group that is not a Separate Return.

  • Returns means the amounts yielded by an investment and in particular, though not exclusively, includes profit, interest, capital gains, dividends, royalties and fees;

  • Combined Return means any Tax Return (other than for Federal Income Taxes) filed on a consolidated, combined (including nexus combination, worldwide combination, domestic combination, line of business combination or any other form of combination), unitary or Group Relief basis that includes activities of members of the ESG Group or the KBR Group, or both, as the case may be.

  • Tax Items shall have the meaning set forth in Section 6.4.A.

  • Current Return means the minimum fair combined rate of return on common equity required for

  • Tax Returns means any and all reports, returns, declarations, claims for refund, elections, disclosures, estimates, information reports or returns or statements required to be supplied to a taxing authority in connection with Taxes, including any schedule or attachment thereto or amendment thereof.

  • Income Tax Returns means all Tax Returns relating to Income Taxes.

  • Company Returns is defined in Section 3.15(a) of the Agreement.

  • Tax Authorities means domestic or foreign tax, revenue, fiscal or monetary authorities.

  • Taxing Authorities means Her Majesty the Queen in right of Canada, Her Majesty the Queen in right of any province or territory of Canada, any municipality of Canada, the Canada Revenue Agency, the Canada Border Services Agency, any similar revenue or taxing authority of Canada and each and every province or territory of Canada (including Revenu Québec) and any political subdivision thereof and any Canadian or foreign government, regulatory authority, government department, agency, commission, bureau, minister, court, tribunal or body or regulation making entity exercising taxing authority or power, and “Taxing Authority” means any one of the Taxing Authorities;

  • Consolidated Return means any Tax Return relating to Income Taxes filed pursuant to Section 1502 of the Code, or any comparable combined, consolidated, or unitary group Tax Return relating to Income Taxes filed under state or local tax law which, in each case, includes IDT and at least one subsidiary.

  • Tax return preparer means any individual described in Section 7701(a)(36) of the Internal Revenue Code and 26 C.F.R. 301.7701-15 .

  • Combined Tax Return means a Tax Return filed in respect of U.S. federal, state, local or non-U.S. income Taxes for a Combined Group, or any other affiliated, consolidated, combined, unitary, fiscal unity or other group basis (including as permitted by Section 1501 of the Code) Tax Return of a Combined Group.

  • Income Taxes means any Tax which is based upon, measured by, or calculated with respect to (i) net income or profits (including, but not limited to, any capital gains, gross receipts, value added or minimum Tax) or (ii) multiple bases (including, but not limited to, corporate franchise, doing business or occupation Taxes) if one or more of the bases upon which such Tax may be based, by which it may be measured, or with respect to which it may be calculated is described in clause (i) of this sentence.

  • Imbalance Charges means any fees, penalties, costs or charges (in cash or in kind) assessed by a Transporter for failure to satisfy the Transporter’s balance and/or nomination requirements.

  • Separate Return means (a) in the case of any Tax Return of any member of the SpinCo Group (including any consolidated, combined or unitary return), any such Tax Return that does not include any member of the Parent Group and (b) in the case of any Tax Return of any member of the Parent Group (including any consolidated, combined or unitary return), any such Tax Return that does not include any member of the SpinCo Group.

  • Hypothetical Tax Liability means, with respect to any Taxable Year, the Hypothetical Federal Tax Liability for such Taxable Year, plus the Hypothetical Other Tax Liability for such Taxable Year.

  • Tax Affiliate means, with respect to any Person, (a) any Subsidiary of such Person and (b) any Affiliate of such Person with which such Person files or is eligible to file consolidated, combined or unitary tax returns.

  • Tax Attributes means net operating losses, capital losses, tax credit carryovers, earnings and profits, foreign tax credit carryovers, overall foreign losses, previously taxed income, tax bases, separate limitation losses and any other losses, deductions, credits or other comparable items that could affect a Tax liability for a past or future taxable period.

  • Tax Information means information and/or properly completed and signed tax certifications sufficient to eliminate the imposition of or to determine the amount of any withholding of tax, including FATCA Withholding Tax.

  • Connection Income Taxes means Other Connection Taxes that are imposed on or measured by net income (however denominated) or that are franchise Taxes or branch profits Taxes.

  • Asset Taxes means all ad valorem, property, excise, severance, production or similar Taxes (including any interest, fine, penalty or addition to Tax imposed by a taxing authority in connection with such Taxes) based upon operation or ownership of the Assets or the production of Hydrocarbons therefrom but excluding, for the avoidance of doubt, (a) income, capital gains, franchise and similar Taxes and (b) Transfer Taxes.

  • Tax Item means, with respect to any Income Tax, any item of income, gain, loss, deduction, or credit.

  • Tax Attribute means a net operating loss, net capital loss, unused investment credit, unused foreign tax credit, excess charitable contribution, general business credit or any other Tax Item that could reduce a Tax.

  • Income Tax Return means any Tax Return relating to Income Taxes.

  • Investment Return means the investment return payable in respect of the Bond in accordance with Clause 5 Returns.