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associated operations


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'associated operations' can also refer to...

associative operation

associated operations

associative operation

associative operation

associated operations

NICHOLSON, Paul James - Associate Medical Director, Global Medical Operations, Procter & Gamble, since 2011

Advanced left-atrial fibrosis is associated with unsuccessful maze operation for valvular atrial fibrillation

Nitric oxide induces cotyledon senescence involving co-operation of the NES1/MAD1 and EIN2-associated ORE1 signalling pathways in Arabidopsis

An Outbreak of Multidrug-Resistant Acinetobacter baumannii-calcoaceticus Complex Infection in the US Military Health Care System Associated with Military Operations in Iraq

309YASUI OPERATION FOR ADEQUATE-SIZED VENTRICLES WITH VENTRICULAR SEPTAL DEFECT ASSOCIATED WITH AORTIC ARCH AND LEFT VENTRICULAR OUTFLOW TRACT OBSTRUCTIONS

Reduced blood loss by aprotinin in thoracic surgical operations associated with high risk of bleeding. A placebo-controlled, randomized phase IV study

NORGARD, John Davey (1914 - 2010), Chairman, Australian Broadcasting Commission, 1976–81; Executive General Manager, Operations, BHP Co. Ltd, and Chairman, Associated Tin Smelters, until 1970

LAING, Jennifer Charlina Ellsworth (born 1947), Associate Dean, External Relations, London Business School, 2002–07; Chairman and Chief Executive Officer, North American Operations, Saatchi & Saatchi, 1997–2000

The Yasui operation for patients with adequate-sized ventricles and ventricular septal defect associated with obstructions of the aortic arch and left ventricular outflow tract

CHANTRY, George William (1933 - 2010), Director, European Operations, 1990–93, Senior Vice-President Europe, 1994–99, Carnahan & Associates; Consultant to Ministry of Defence on Strategic Defence Initiative Technology Transfer, 1990–98

DICKSON, William Andrew (born 1950), HM Diplomatic Service, retired; Ambassador to Mongolia, 2009–11; Chief Executive Officer, Independent (UK) Exports Ltd, since 2012; Director of UK Operations, MongoliaNation Orgill-Dickson Associates, since 2011; Managing Partner, International Export Partners, since 2013

 

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Two or more operations that are considered in terms of their combined effect when calculating the transfer of value chargeable to inheritance tax. In such cases the transfer of value is measured as the reduction in the estate caused by the various operations considered in aggregate (Inheritance Tax Act 1984 s 268). Case law demonstrates that operations are not associated merely by virtue of taking place at the same time, nor by different persons choosing to perform similar acts. For two operations to be associated, it would appear that, either, the two operations concern the same property (Inheritance Tax Act 1984 s 268(1)(a) or one operation is dependent on the other (Rysaffe Trustee Co (CI) v IRC [2003] EWCA Civ 356, [2003] STC 536).

Subjects: Law.


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