| 单词 | covenant |
| 释义 | covenant covenant1. A promise made in a deed. Such a promise can be enforced by the parties to it as a contract, even if the promise is gratuitous: for example, if A covenants to pay B £100 per month, B can enforce this promise even without having done anything in return. Covenants were formerly used to minimize income tax, by transferring income from taxpayers to non-taxpayers (such as children or charities). However, since the Finance Act 1988 and the introduction of the gift aid system, covenants can no longer be used for tax planning in this way. Covenants may be entered into concerning the use of land, frequently to restrict the activities of a new owner or tenant (e.g. a covenant not to sell alcohol or run a fish-and-chip shop). Such covenants may be enforceable by persons deriving title from the original parties. This is an exception to the general rule that a contract cannot bind persons who are not parties to it. cover1. The security provided by insurance or assurance against a specified risk. CPA1. Abbreviation for certified public accountant. CPE Abbreviation for cost per enquiry. |
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