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Income & Corporation Taxes Act 1998

French translation: Loi de 1988 sur l'impôt sur le revenu et l'impôt sur les sociétés

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GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
English term or phrase:Income & Corporation Taxes Act 1988
French translation:Loi de 1988 sur l'impôt sur le revenu et l'impôt sur les sociétés
Entered by: Nikki Scott-Despaigne
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14:17 Mar 24, 2003
English to French translations [PRO]
Law/Patents
English term or phrase: Income & Corporation Taxes Act 1998
J'ai une traduction mais j'ai besoin de certitude, car cela me semble tiré par les cheveux.

Loi des Impots des Sociétés de 1988.
Tradeo
Local time: 13:26
Loi de 1988 sur la Fiscalité des Entreprises
Explanation:
ou Loi de 1988 sur les Recettes et la Fiscalité des Entreprises

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Note added at 2003-03-24 14:32:43 (GMT) Post-grading
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Heureuse de vous avoir aidé!
Selected response from:

IsaPro
France
Local time: 13:26
Grading comment
Un grand merci
4 KudoZ points were awarded for this answer

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Summary of answers provided
5Income & Corporation Taxes Act 1998
Nikki Scott-Despaigne
5 -1Loi de 1988 sur la Fiscalité des EntreprisesIsaPro


  

Answers


1 min   confidence: Answerer confidence 5/5 peer agreement (net): -1
Loi de 1988 sur la Fiscalité des Entreprises


Explanation:
ou Loi de 1988 sur les Recettes et la Fiscalité des Entreprises

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Note added at 2003-03-24 14:32:43 (GMT) Post-grading
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Heureuse de vous avoir aidé!

IsaPro
France
Local time: 13:26
Native speaker of: Native in FrenchFrench
PRO pts in pair: 625
Grading comment
Un grand merci

Peer comments on this answer (and responses from the answerer)
disagree  Nikki Scott-Despaigne: Navrée, mais quand on regarde cette loi, vous verrez que la loi traite de 2 types d'impôts différents : sur le revenu (des particuliers) et sur les sociétés.
30 mins
  -> C'est bien la raison pour laquelle j'ai rajouté une seconde proposition et y ai utilisé le terme "Recettes" ne sachant pas si cette loi concerne les particuliers ou autres personnes juridiques. On ne peut utiliser "revenu" n'ayant pas le contexte général.
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10 mins   confidence: Answerer confidence 5/5
Income & Corporation Taxes Act 1998


Explanation:
Cette loi est le sujet de deux choses bien distinctes, deux types d'impôt précis, income tax and corporation tax : l'impôt sur le revenu et l'impôt sur les sociétés.

Toujours est-il qu'il vaut mieux ne pas traduire le titre d'une loi, même si on comprend bien le besoin de pouvoir faire comprendre de quoi il s'agit à un lectuer cible.



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Note added at 2003-03-24 14:46:53 (GMT) Post-grading
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http://www.hmso.gov.uk/acts/acts1988/Ukpga_19880001_en_1.htm


Income and Corporation Taxes Act 1988 (et non 1998)!

Pour confirmer qu’il s’agit bien de deux impôts différents, dont un concernant le revenu d’un individu, voir s.1(1) ci-dessous.

Dito pour l’impôt donc sur les sociétés, cf. s.6(1).

“Income tax” concerne les particuliers et “corporation tax” les sociétés et cette loi parle des deux, comme deux choses à part.


Chapter II—
Income Tax: Basis of Assessment etc.

Chapter III—
Corporation Tax: Basis of Assessment etc


http://www.hmso.gov.uk/acts/acts1988/Ukpga_19880001_en_2.htm...

The charge to income tax.

1.—(1) Income tax shall be charged in accordance with the provisions of the Income Tax Acts in respect of all property, profits or gains respectively described or comprised in the Schedules, A, B, C, D, E and F, set out in sections 15 to 20 or which in accordance with the Income Tax Acts are to be brought into charge to tax under any of those Schedules or otherwise. (2) Where any Act enacts that income tax shall be charged for any year, income tax shall be charged for that year— (a) in respect of any income which does not fall within paragraph (b) below, at such rate as Parliament may determine to be the basic rate for that year; (b) in respect of so much of an individual\'s total income as exceeds £17,900, at such higher rates respectively as Parliament may determine in relation to the first £2,500, the next £5,000, the next £7,900, the next £7,900 and the remainder;but this subsection has effect subject to any provision of the Income Tax Acts providing for income tax to be charged at a different rate in certain cases.


http://www.hmso.gov.uk/acts/acts1988/Ukpga_19880001_en_2.htm...

The charge to corporation tax and exclusion of income tax and capital gains tax.

6.—(1) Corporation tax shall be charged on profits of companies, and the Corporation Tax Acts shall apply, for any financial year for which Parliament so determines, and where an Act charges corporation tax for any financial year the Corporation Tax Acts apply, without any express provision, for that year accordingly. (2) The provisions of the Income Tax Acts relating to the charge of income tax shall not apply to income of a company (not arising to it in a fiduciary or representative capacity) if— (a) the company is resident in the United Kingdom, or (b) the income is, in the case of a company not so resident, within the chargeable profits of the company as defined for the purposes of corporation tax by section 11(2).



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Note added at 2003-03-24 14:53:13 (GMT) Post-grading
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PLus d\'infos pour clarification. Vous aurez peut-être besoin d\'apporter quelques retouches à mon français!

http://www.xrefer.com/entry.jsp?xrefid=447417&secid=.-&hh=1

Corporation tax (CT)

Tax charged on the total profits of a company resident in the UK arising in each accounting period. The rate of corporation tax depends on the level of profits of the company. For the financial year from 1 April 1999 the small companies rate of 20% applies to companies with total profits plus franked investment income of £300,000 or less. Full-rate corporation tax of 30% applies to companies with total profits and franked investment income of over £1.5 million. There is a marginal relief for those companies with total profits plus franked investment income between those two limits. In April 1999 a new starting rate of 10% was introduced for companies with total profits of less than £10,000.
A Dictionary of Accounting, Oxford University Press, © Market House



http://www.xrefer.com/entry.jsp?xrefid=465803&secid=.-&hh=1

tax on a person\'s wages or salary and on most other sources of income, including unearned income and the profits from an unincorporated business. The amount of tax is based on a person\'s entire income for the year, less certain allowances, on a progressive scale. The effect is that those with higher incomes pay higher rates of tax.
The allowances (for 1998-99) include a personal allowance of £4195, an additional allowance for married couples of £1900, which ] may be allocated to either partner or shared between them, mortgage interest relief, and pension contributions. The married couple\'s relief and mortgage interest relief are restricted to 15%.
[…]


Dictionary of Law, Oxford University Press © Market House Books Ltd 1997


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Note added at 2003-03-24 16:22:57 (GMT) Post-grading
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\"disagree - Nikki Scott-Despaigne: Navrée, mais quand on regarde cette loi, vous verrez que la loi traite de 2 types d\'impôts différents : sur le revenu (des particuliers) et sur les sociétés.
> C\'est bien la raison pour laquelle j\'ai rajouté une seconde proposition et y ai utilisé le terme \"Recettes\" ne sachant pas si cette loi concerne les particuliers ou autres personnes juridiques. On ne peut utiliser \"revenu\" n\'ayant pas le contexte général. -\"

Chère Isa

J\'ai bien vu votre deuxième suggestion. Justement, on a le contexte qu\'il nous faut. Tout se trouve dans la loi - pas la plus intéressante à parcourir, j\'admets! Cependant, quelque soit le contexte, cette loi concerne bien les deux types d\'impôts - pour les individus : cf. section 1(1)(b) de la dite loi ; et pour les sociétés : cf. section 6(2) et suite.


Nikki Scott-Despaigne
Local time: 13:26
Native speaker of: Native in EnglishEnglish
PRO pts in pair: 882
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