| 单词 | clearance |
| 释义 | clearance clearance An indication from a taxing authority that a certain provision does not apply to a particular transaction. The procedure is only available when specified by statute, as, for example, on the reorganization of a company’s share capital and on the demerger of a company’s trade. Exceptionally, the Revenue grants a clearance under the extra-statutory concessional treatment whereby a dividend paid on the liquidation of a company is subject to capital gains tax and not to income tax. |
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