Rule: Difference between revisions
imported>Doug Williamson (Expand definition.) |
(Add definition - source - Oxford Dictionary of Law.) |
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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. | ||
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== 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]] | |||
* [[Filter rule]] | * [[Filter rule]] | ||
* [[Global Anti-Base Erosion Rules]] | |||
* [[Income Inclusion Rule]] | |||
* [[Income Tax]] | |||
* [[Liikanen rule]] | * [[Liikanen rule]] | ||
* [[Listing Rules]] | |||
* [[Loss-sharing rule]] | * [[Loss-sharing 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]] | |||
* [[Scheme rules]] | |||
* [[Subject To Tax Rule]] | |||
* [[Uncleared Margin Rule]] (UMR) | * [[Uncleared Margin Rule]] (UMR) | ||
* [[Undertaxed Payments Rule]] | |||
* [[Uniform Rules for Forfaiting]] | |||
* [[Volcker Rule]] | |||
[[Category:Accounting,_tax_and_regulation]] | [[Category:Accounting,_tax_and_regulation]] | ||
Latest 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
- Anti-avoidance rule = anti-avoidance provision
- Basic rate
- Best execution rule
- Chatham House Rule
- Common law
- Disclosure and Transparency Rules
- Filter rule
- Global Anti-Base Erosion Rules
- Income Inclusion Rule
- Income Tax
- Liikanen rule
- Listing Rules
- Loss-sharing rule
- Nexus rule
- Overall Liquidity Adequacy Rule (OLAR)
- Precedent
- Ratio decidendi
- Rule 144A
- Rule 2a-7
- Rule of law
- Rules
- Scheme rules
- Subject To Tax Rule
- Uncleared Margin Rule (UMR)
- Undertaxed Payments Rule
- Uniform Rules for Forfaiting
- Volcker Rule
