Rule: Difference between revisions

From ACT Wiki
Jump to navigationJump to search
imported>Doug Williamson
(Add links.)
(Add definition - source - Oxford Dictionary of Law.)
Line 13: Line 13:




3.
3.  ''Law - common law - precedent.''
 
A legal principle identified in a particular legal case.
 
For example, the ''Rule in Re Pettit'' (1925) that an amount received 'free of tax' is taxable in the hands of the recipient at the amount received, grossed up for the basic rate of income tax.
 
 
4.


Guidance for individual or internal organisational activity.
Guidance for individual or internal organisational activity.
Line 22: Line 29:
== See also ==
== See also ==
* [[Anti-avoidance rule]]  = anti-avoidance provision
* [[Anti-avoidance rule]]  = anti-avoidance provision
* [[Basic rate]]
* [[Best execution rule]]
* [[Best execution rule]]
* [[Chatham House Rule]]
* [[Chatham House Rule]]
* [[Common law]]
* [[Disclosure and Transparency Rules]]
* [[Disclosure and Transparency Rules]]
* [[Filter rule]]
* [[Filter rule]]
* [[Global Anti-Base Erosion Rules]]
* [[Global Anti-Base Erosion Rules]]
* [[Income Inclusion Rule]]
* [[Income Inclusion Rule]]
* [[Income Tax]]
* [[Liikanen rule]]
* [[Liikanen rule]]
* [[Listing Rules]]
* [[Listing Rules]]
Line 33: Line 43:
* [[Nexus rule]]
* [[Nexus rule]]
* [[Overall Liquidity Adequacy Rule]]  (OLAR)
* [[Overall Liquidity Adequacy Rule]]  (OLAR)
* [[Precedent]]
* [[Ratio decidendi]]
* [[Rule 144A]]
* [[Rule 144A]]
* [[Rule 2a-7]]
* [[Rule 2a-7]]
*[[Rule of law]]
* [[Rules]]
* [[Rules]]
* [[Scheme rules]]
* [[Scheme rules]]

Revision as of 00:31, 12 October 2023

1.

An individual law or regulation, or a broader principle underpinning a number of laws or regulations.

For example, the Best execution rule for intermediaries.


2.

A less formal understanding between individuals or organisations, not necessarily legally enforceable.

For example, the Chatham House Rule for participants at meetings.


3. Law - common law - precedent.

A legal principle identified in a particular legal case.

For example, the Rule in Re Pettit (1925) that an amount received 'free of tax' is taxable in the hands of the recipient at the amount received, grossed up for the basic rate of income tax.


4.

Guidance for individual or internal organisational activity.

For example, the filter rule for traders applying technical analysis principles.


See also