- published: 26 Oct 2015
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In its United Kingdom Tax Bulletin 64 (April 2003), the Inland Revenue (now HM Revenue and Customs) announced new guidance on the "settlements legislation". This is a body of law which seeks to prevent someone (known as the "settlor") from avoiding tax by reclassifying income as belonging to someone else (known as the beneficiary). The income is then taxed at the beneficiary’s lower rate although the settlor continues to benefit from it. The legislation targets spouses and also parents seeking to divert income via their minor children.
The section of the legislation is 660A of the UK Income and Corporation Taxes Act 1988. Using the revised (April 2003) interpretation of s.660A, UK HMRC have been targeting businesses set up by spouses where they are aware that income is split between the spouses, and only one of them directly generates that income. In theory s.660A can apply to partnerships as well as limited companies, this has yet to be tested in the UK courts. In 2007 the interpretation was finally rejected by the Law Lords, resulting in the government proposing new leglisation to tackle the perceived abuse.
S-45A was an American satellite, which was lost in a launch failure in 1961. The satellite was intended to operate in a highly elliptical orbit, from which it was to have provided data on the shape of the ionosphere, and on the Earth's magnetic field. It was part of the Explorer programme, and would have been designated Explorer 12 had it reached orbit. It was the second of two identical satellites to be launched; the first, S-45, had also been lost in a launch failure, earlier in the year.
S-45A was launched aboard a Juno II rocket, serial number AM-19G. It was the final flight of the Juno II. The launch took place from Launch Complex 26B at the Cape Canaveral Air Force Station at 19:48:05 UTC on 24 May 1961. The system which was intended to ignite the second stage malfunctioned, and as a result that stage failed to ignite. The rocket failed to achieve orbit.
The cuneiform ša sign is a common, multi-use sign, a syllabic for ša, and an alphabetic sign used for š, or a; it is common in both the Epic of Gilgamesh over hundreds of years, and the 1350 BC Amarna letters.
Besides ša usage in word components of verbs, nouns, etc., it has a major usage between words. In Akkadian, for English language "who", it is an interrogative pronoun; in the Akkadian language as ša, (as "that", "what"; ("that (of)", "which (of)"), in English it used for who, what, which, etc..
The difference in the construction of the signs ka and ša are as follows: "ka" when scribed in the Amarna letters often shows the distinctiveness of the right section of the sign, versus the left section. For ša, the right section is constructed with two wedge strokes (one scribed above the other), between the two verticals, at right. For ka, the right side mostly, in the Amarna letters has two verticals,
with two horizontals
that cross both of them; (the right side is like a two-step ladder shape—(for Hittite ka:—
)). A good example of ša, is shown for EA 365, Reverse (top half), where the 2-wedge strokes of ša between the 2-right verticals is clear. (Note, the ša of EA 365 appears to have 3-horizontals at left (differing lengths), then the 2-verticals with the 2-wedge strokes, at right.)
S100 calcium-binding protein A5 (S100A5) is a protein that in humans is encoded by the S100A5 gene.
The protein encoded by this gene is a member of the S100 family of proteins containing 2 EF-hand calcium-binding motifs. S100 proteins are localized in the cytoplasm and/or nucleus of a wide range of cells, and involved in the regulation of a number of cellular processes such as cell cycle progression and differentiation. S100 genes include at least 13 members which are located as a cluster on chromosome 1q21. This protein has a Ca2+ affinity 20- to 100-fold higher than the other S100 proteins studied under identical conditions. This protein also binds Zn2+ and Cu2+, and Cu2+ strongly which impairs the binding of Ca2+. This protein is expressed in very restricted regions of the adult brain.
S100 calcium-binding protein A8 (S100A8) is a protein that in humans is encoded by the S100A8 gene. It is also known as calgranulin A.
The proteins S100A8 and S100A9 form a heterodimer called calprotectin.
The protein encoded by this gene is a member of the S100 family of proteins containing 2 EF-hand calcium-binding motifs. S100 proteins are localized in the cytoplasm and/or nucleus of a wide range of cells, and involved in the regulation of a number of cellular processes such as cell cycle progression and differentiation. S100 genes include at least 13 members which are located as a cluster on chromosome 1q21. This protein may function in the inhibition of casein kinase and as a cytokine. Altered expression of this protein is associated with the disease cystic fibrosis.
S100 calcium-binding protein A3 (S100A3) is a protein that in humans is encoded by the S100A3 gene.
The protein encoded by this gene is a member of the S100 family of proteins containing 2 EF-hand calcium-binding motifs. S100 proteins are localized in the cytoplasm and/or nucleus of a wide range of cells, and involved in the regulation of a number of cellular processes such as cell cycle progression and differentiation. S100 genes include at least 13 members which are located as a cluster on chromosome 1q21. This protein has the highest content of cysteines of all S100 proteins, has a high affinity for Zinc, and is highly expressed in human hair cuticle. The precise function of this protein is unknown.
S-45A Top # 6 Facts
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In its United Kingdom Tax Bulletin 64 (April 2003), the Inland Revenue (now HM Revenue and Customs) announced new guidance on the "settlements legislation". This is a body of law which seeks to prevent someone (known as the "settlor") from avoiding tax by reclassifying income as belonging to someone else (known as the beneficiary). The income is then taxed at the beneficiary’s lower rate although the settlor continues to benefit from it. The legislation targets spouses and also parents seeking to divert income via their minor children.
The section of the legislation is 660A of the UK Income and Corporation Taxes Act 1988. Using the revised (April 2003) interpretation of s.660A, UK HMRC have been targeting businesses set up by spouses where they are aware that income is split between the spouses, and only one of them directly generates that income. In theory s.660A can apply to partnerships as well as limited companies, this has yet to be tested in the UK courts. In 2007 the interpretation was finally rejected by the Law Lords, resulting in the government proposing new leglisation to tackle the perceived abuse.