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1 Tax Exempt Special Savings Account
Fina U.K. savings account in which investors could save up to £9,000 over a period of five years and not pay any tax provided they made no withdrawals over that time. The advent of the ISA in 1999 meant that no new accounts of this type could be opened, but those opened prior to 1999 will continue under their original premise until their expiration date.Abbr. TESSAThe ultimate business dictionary > Tax Exempt Special Savings Account
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2 tax-exempt special savings account
Investment: TESSAУниверсальный русско-английский словарь > tax-exempt special savings account
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3 TESSA
abbr. FinTax Exempt Special Savings Account -
4 ощадний рахунок, не оподатковуваний податками
Українсько-англійський словник > ощадний рахунок, не оподатковуваний податками
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5 свободный от налога особый сберегательный счет
свободный от налога особый сберегательный счет
ТЕССА
Счет в британском сберегательном учреждении (банке, строительном обществе и т.д.), проценты или бонус по которому при выполнении определенных условий не облагаются британским подоходным налогом.
Право на освобождение от уплаты налога утрачивается, если:
(а) депонируемые на счет средства превышают 3000 ф. ст. в первый год или 1800 ф. ст. в последующие годы либо общая сумма депозита превысила 9000 ф. ст.;
(б) владелец счета использует свое право на депонированные средства в качестве обеспечения займа;
(в) снимаемые со счета суммы превышают 75 % общей суммы процентов или бонусов, начисленных за период до закрытия счета.
[ http://www.vocable.ru/dictionary/533/symbol/97]Тематики
Синонимы
EN
Русско-английский словарь нормативно-технической терминологии > свободный от налога особый сберегательный счет
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6 steuerfreies Sparkonto
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7 специальный сберегательный счёт, не облагаемый налогом
1) Banking: TESSA (Великобритания; tax-exempt special savings account)2) Business: tax-exempt special savings account (Великобритания, TESSA)Универсальный русско-английский словарь > специальный сберегательный счёт, не облагаемый налогом
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8 специальный сберегательный счёт, освобождённый от налога
Business: TESSA (Великобритания, tax exempt special savings account)Универсальный русско-английский словарь > специальный сберегательный счёт, освобождённый от налога
См. также в других словарях:
Tax-Exempt Special Savings Account — In the UK, the Tax Exempt Special Savings Account (TESSA) was one of a number tax free savings accounts. The TESSA was announced by John Major in his only Budget as Chancellor of the Exchequer in 1990 ( a budget for savings ). The TESSA was… … Wikipedia
Tax Exempt Special Savings Account — Tessa A UK savings account with a bank or building society, introduced in January 1991, in which savers were allowed to invest up to £9000 over a five year period with no tax to pay on their interest, provided that special conditions were met.… … Accounting dictionary
Tax Exempt Special Savings Account — Tessa A UK savings account with a bank or building society, introduced in January 1991, in which savers were allowed to invest up to £9000 over a five year period with no tax to pay on their interest, provided that special conditions were met.… … Big dictionary of business and management
tax exempt special savings scheme — (TESSA) A special bank or building society savings account that offered tax free interest provided that the account was maintained for a fixed period of five years. TESSAs were replaced by individual savings accounts (ISAs) from 6 April 1999… … Law dictionary
Tax Exempt Special Savings Account — ( TESSA) A savings account which generates tax free interest for the investor. The account must be kept open for five years, at which time it must expire. The maximum amount that may be invested in the account is £9,000 in total over the five… … Financial and business terms
Individual Savings Account — An Individual Savings Account (ISA; pronounced /ˈaɪsə/) is a financial product available to residents in the United Kingdom. It is designed for the purpose of investment and savings with a favourable tax status. Money is contributed from… … Wikipedia
individual savings account — ( ISA) The new tax exempt savings scheme launched in April 1999 as a replacement for the personal equity plan ( PEP) and tax efficient special savings scheme ( TESSA). ISAs can be used to invest in a very wide range of investments and consist of… … Financial and business terms
tax-exempt special savings account — /tæks ɪgˌzempt ˌspeʃ(ə)l seɪvɪŋz əˌkaυnt/ noun formerly, an account into which money can be placed to earn interest free of tax, provided it is left untouched for five years. Abbreviation TESSA … Dictionary of banking and finance
Tessa — is a shortened form of the given name Theresa.Tessa may also refer to:* Tessa , a novel by Margit Sandemo * Tax Exempt Special Savings Account, a type of bank account in the United Kingdom * Tessa Noël, a character in the TV series Highlander:… … Wikipedia
TESSA — Tax Exempt Special Savings Account a special type of account with a bank or ↑building society in the UK, in which you can save money and you do not have to pay tax on the ↑interest you earn if you leave the money there for at least 5 years … Dictionary of contemporary English
TESSA — Tax Exempt Special Savings Account (Business » Stock Exchange) * Tax Exempt Special Saving Account (Business » Stock Exchange) * Transaxillary Endoscopic Subpectoral Saline Augmentation (Medical » Physiology) … Abbreviations dictionary