英语词汇“acceptance in lieu”的英英意思、用法、释义、翻译、读音、例句、短语、词组-英语词典

acceptance in lieu n. (in the United Kingdom) a scheme by which the government accepts artworks, manuscripts, or other objects of national historical interest as full or part payment of inheritance tax (previously capital transfer tax and estate duty); frequently attributive.The practice of accepting culturally important items in lieu of inheritance tax was established in 1910.

ΚΠ

1979 National Heritage Fund 4 in Parl. Papers 1978–9 (Cmnd. 7428) VII. 1073 The acceptance in lieu procedure incorporates tax benefits for owners and a ‘douceur’ arrangement to encourage them to dispose of their property to public institutions.

1990 Antique Collector Oct. 63/2 ‘Acceptance in lieu’, whereby heirs give a picture to a museum to pay off capital transfer tax, has also been kind to the National Gallery.

2002 Ashmolean Ann. Rep. 4 Among a rich haul of new acquisitions are Anthony van Dyck's oil sketch of the Procession of the Garter Knights, allocated to the Ashmolean under the Acceptance-in-Lieu scheme.

单词	acceptance in lieu
释义	> as lemmas acceptance in lieu acceptance in lieu n. (in the United Kingdom) a scheme by which the government accepts artworks, manuscripts, or other objects of national historical interest as full or part payment of inheritance tax (previously capital transfer tax and estate duty); frequently attributive.The practice of accepting culturally important items in lieu of inheritance tax was established in 1910. ΚΠ 1979 National Heritage Fund 4 in Parl. Papers 1978–9 (Cmnd. 7428) VII. 1073 The acceptance in lieu procedure incorporates tax benefits for owners and a ‘douceur’ arrangement to encourage them to dispose of their property to public institutions. 1990 Antique Collector Oct. 63/2 ‘Acceptance in lieu’, whereby heirs give a picture to a museum to pay off capital transfer tax, has also been kind to the National Gallery. 2002 Ashmolean Ann. Rep. 4 Among a rich haul of new acquisitions are Anthony van Dyck's oil sketch of the Procession of the Garter Knights, allocated to the Ashmolean under the Acceptance-in-Lieu scheme. extracted from acceptancen. < as lemmas
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