composite rate (of) tax

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• composite rate — A special rate of tax that applied to banks and building societies from 1951 to 1991. This rate of tax was used to deduct tax from interest payments. The main disadvantage of the tax was that non taxpayers were unable to reclaim the tax deducted… …   Big dictionary of business and management

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• Interest rate — Finance Financial markets Bond market …   Wikipedia

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• СОСТАВНАЯ НАЛОГОВАЯ СТАВКА — (composite rate tax) Специальная ставка налога (была введена в Великобритании в 1951 г. и отменена в 1991 г.), по которой банки и строительные общества должны вычитать налог с процентов, выплачиваемых инвесторам; ставка этого налога была… …   Финансовый словарь

• СОСТАВНАЯ НАЛОГОВАЯ СТАВКА — (composite rate tax) Специальная ставка налога (введена в Великобритании в 1951 г.), которую банки и строительные общества должны вычитать из процентных платежей, выплачиваемых инвесторам (резидентам Великобритании). Нынешняя ставка этого налога… …   Словарь бизнес-терминов