单词 | charge |
释义 | charge charge1. A legal or equitable interest in land, securing the payment of money. It gives the creditor in whose favour the charge is created (the chargee) the right to payment from the income or proceeds of sale of the land charged, in priority to claims against the debtor by unsecured creditors. chargeable assets All forms of property, wherever situated, that are not specifically designated as exempt from tax on capital gains. Exempt assets include private motor cars, National Savings Certificates, foreign currency for private use, betting winnings, life-insurance policies for those who are the original beneficial owners, works of art of national importance given for national purposes, principal private residences, gilt-edged securities, personal possessions sold for less than £6000, and investments under Individual Savings Accounts. |
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