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Longman Dictionary of Contemporary English
exemption
noun
COLLOCATIONS FROM OTHER ENTRIES
personal exemption
COLLOCATIONS FROM CORPUS
■ ADJECTIVE
certain
▪ But certain exemptions would apply within a select and small number of zones.
marital
▪ Two centuries after Hale's pronouncement, Pollock B. unequivocally expressed his support for the marital rape exemption in similar terms.
▪ Indeed, Wills J. appeared to query the very existence of a marital rape exemption.
▪ Separation is not always the factor which is chosen to delimit the marital rape exemption.
partial
▪ But some forest landowners were able from time to time to obtain from the Crown a grant of partial exemption from this supervision.
▪ Holders of the honours degree are eligible for partial exemption from the professional examinations for membership of the Institute of Actuaries.
personal
▪ Florence created the first income tax, complete with personal exemptions and dodges.
▪ The personal exemption was nearly doubled to $ 2, 000 in 1989 and then indexed for inflation.
▪ This time the impact of the tax was softened by large tax-free allowances for personal savers and exemptions for foreigners.
▪ Also affected are the income limits for phasing out benefits of personal exemptions and certain itemized deductions.
▪ Tax is collected only on the income above personal and family exemptions.
▪ Each individual in a household is also allowed a personal exemption of $ 2000.
▪ For example, a married couple with two dependents would be permitted an $ 8000 personal exemption.
special
▪ Councillors agreed with the recommendation by Darlington Borough Council not to have special exemptions for disabled drivers.
▪ And there are to be no special exemptions for disabled drivers.
■ NOUN
block
▪ The block exemptions are subject to review, since they have expiry dates written in, but no substantial change is imminent.
▪ Similarly, franchise agreements are granted block exemption under Regulation 4087/88.
▪ But this point is already clearly recognized in the legal framework through such elements as the block exemptions.
clause
▪ As a defence, the Council pleaded an exemption clause printed on the back of the ticket.
▪ An exemption clause may, contrary to appearances, have little or no effect.
▪ Under the Unfair Contract Terms Act 1977 any exemption clauses in the rules must be reasonable.
▪ The 1977 Act places severe curbs upon the effectiveness of exemption clauses of many sorts.
▪ The sellers tried to rely upon the exemption clause.
▪ This means that, even though an exemption clause on its wording apparently provides a defence, it may nevertheless be ineffective.
▪ From this trilogy of cases the modem approach to the interpretation of exemption clauses has emerged.
▪ Now let us turn to exemption clauses and the effect upon them of the provisions of the Unfair Contract Terms Act.
tax
▪ Establishing such enclaves would inevitably encourage the immigration of larger companies seeking tax exemptions.
▪ This firm is assisting the organization in resolving problems related to its tax exemption.
▪ The result was that the government created a paper blizzard of promissory notes and tax exemptions.
▪ For basic-rate payers, the tax exemption will not compensate for the low rate.
▪ In 1920, Austen Chamberlain transformed the system by allowing tax exemptions to be claimed nomatterhow big the taxpayer's income.
▪ Increased tax exemptions for gifts to museums would also be very helpful.
■ VERB
allow
▪ Each individual in a household is also allowed a personal exemption of $ 2000.
apply
▪ To apply for an exemption you should contact your council's Community Charge Registration Officer.
▪ First, ensure that the charging authority correctly applies any exemptions or reliefs to which the property or ratepayer is entitled.
claim
▪ This leaflet explains who is exempt and how to claim exemption.
▪ However, if an employee claims more than ten exemptions, then it becomes your problem.
▪ But a family planning a wedding reception would be able to claim exemption from import duty.
▪ The employee is free to send along a statement explaining why he has claimed so many exemptions.
▪ When the Casebooks parents did not send their eight children to public schools, they claimed an exemption for religious reasons.
entitle
▪ We have not sought to extend the list of conditions which entitle a sufferer to exemption from prescription charges.
gain
▪ The Nationalists proposed 20 percent capital gains tax with exemptions they said would limit its impact to 10 percent of investors.
give
▪ It is also generally flexible about giving exemptions to Code requirements where appropriate.
▪ Accordingly EZs give firms exemption for ten years from various taxes and duties and offer a simplified planning regime.
grant
▪ Similarly, franchise agreements are granted block exemption under Regulation 4087/88.
▪ Graduates have also been granted exemptions by the professional bodies in personnel, marketing, banking and insurance.
▪ It has delegated authority under the Consolidated Regulations to grant such exemptions.
▪ Each individual is granted allowances or exemptions that reduce the total amount of income liable to tax.
▪ The Commission can grant an exemption retroactively from the date of notification.
include
▪ The House bill contains $ 7 billion in tax credits, including exemptions for employer-paid tuitions and more liberal equipment write-offs.
obtain
▪ A company does not obtain the exemption merely by being dormant.
provide
▪ Attractive as this option may seem, protective authorisation does not provide firms with exemption from the regulations.
▪ Do religious beliefs provide exemption from liability for child abuse?
▪ Clause 9 provides an interesting exemption clause.
waive
▪ Some tenants prefer, however, to seek to obtain from the landlord a covenant not to waive the exemption.
▪ Offshore non-trading companies are exempt from corporation tax, but may waive their exemption and pay tax at an agreed rate.
EXAMPLES FROM OTHER ENTRIES
▪ a tax exemption for a dependent child
EXAMPLES FROM CORPUS
▪ As a defence, the Council pleaded an exemption clause printed on the back of the ticket.
▪ Details of other specific exemptions are included in the Regulations.
▪ From 1986, only employers with less than ten employees were eligible, but this exemption was subsequently abolished in 1990.
▪ In 1920, Austen Chamberlain transformed the system by allowing tax exemptions to be claimed nomatterhow big the taxpayer's income.
▪ It is the broker's job to make sure the haulier fully understands the small print of the exemption and other clauses.
▪ Tax exemptions for the property of literary and artistic figures is also proposed.
▪ The purpose and application of this exemption are not clear.
▪ There would also be an exemption of $ 5, 000 per child.
The Collaborative International Dictionary
Exemption

Exemption \Ex*emp"tion\, n. [L. exemptio a removing: cf. F. exemption exemption.] The act of exempting; the state of being exempt; freedom from any charge, burden, evil, etc., to which others are subject; immunity; privilege; as, exemption of certain articles from seizure; exemption from military service; exemption from anxiety, suffering, etc.

Douglas Harper's Etymology Dictionary
exemption

c.1400, from Old French exemption, exencion or directly from Latin exemptionem (nominative exemptio) "a taking out, removing," noun of action from past participle stem of eximere "take out, take away, remove" (see exempt (adj.)).

Wiktionary
exemption

n. 1 An act of exempting. 2 The state of being exempt; immunity. 3 A deduction from the normal amount of taxes. 4 freedom from a defect or weakness.

WordNet
exemption
  1. n. immunity from an obligation or duty [syn: freedom]

  2. a deduction allowed to a taxpayer because of his status (having certain dependents or being blind or being over 65 etc.); "additional exemptions are allowed for each dependent"

  3. an act exempting someone; "he was granted immunity from prosecution" [syn: immunity, granting immunity]

Wikipedia
Exemption

An exemption such as a tax exemption allows a certain amount of income or other value to be legally excluded to avoid or reduce taxation.

Exemption may also refer to:

  • Exemption (church), an exemption in the Roman Catholic Church, that is the whole or partial release of an ecclesiastical person, corporation, or institution from the authority of the ecclesiastical superior next higher in rank.
  • Grandfather clause, an exemption that allows a pre-existing condition to continue, even if such a condition is now prohibited from being begun anew
  • Exempt employee, is one who is exempt from the Fair Labor Standards Act, i. e. is not entitled to overtime pay and other worker's benefits stated in the FLSA
  • Loophole, a weakness or exception that allows a system, such as a law or security, to be circumvented or otherwise avoided.
Exemption (church)

In the Roman Catholic Church, exemption is the whole or partial release of an ecclesiastical person, corporation, or institution from the authority of the ecclesiastical superior next higher in rank, such as the Roman Catholic Archdiocese of Strasbourg, directly subject to the Holy See.

Usage examples of "exemption".

Politicians are so apt to take the line of least resistance, and when thousands of votes of small landowners are to be won through the advocacy of an exemption, exemptions there will be.

Lord Mansfield first rose, and, in a long and argumentative speech, he combated the arguments of those who maintained that the Americans were merely contending for exemption from taxation.

More than this, even when this decision does not seem enough to warrant the exemption of us Inquisitors from the duty of trying witches, still we are unwilling to consider that we are legally compelled to perform such duties ourselves, since we can depute the Diocesans to our office, at least in respect of arriving at a judgement.

The increased demand for ethanol as a gasoline additive in many states, but particularly in the huge California market, has spurred the US government to continue its exemption of the federal fuel tax on ethanol.

To prohibit what they think pernicious, is not claiming exemption from error, but fulfilling the duty incumbent on them, although fallible, of acting on their conscientious conviction.

Vitruvius or those who followed his faction, but in behalf of the people of Fundi, whose exemption from any blame in the war had been proved by Vitruvius himself, when he made Privernum his place of retreat, and not his native country, Fundi.

After telling me of his feats with a freedom which chewed her exemption from vulgar prejudice, she informed me that she wished her cousin to live in the same house, and had already obtained M.

Unlike the religion of books or creeds, these mystic shows and performances were not the reading of a lecture, but the opening of a problem, implying neither exemption from research, nor hostility to philosophy: for, on the contrary, philosophy is the great Mystagogue or Arch-Expounder of symbolism: though the interpretations by the Grecian Philosophy of the old myths and symbols were in many instances as ill-founded, as in others they are correct.

As Congress will never act, this must be a grass-roots movement to amend the Constitution, even though nothing in the original First Amendment says a word about tax exemptions or any other special rights to churches, temples, orgone boxes.

Ptolemy Philadelphus is said to have given the Athenians fifteen talents, an exemption from tribute and a large supply of provisions for the MSS.

Hence it was held that certain Indian allottees under an agreement according to which, in part consideration of their relinquishment of all their claim to tribal property, they were to receive in severalty allotments of lands which were to be nontaxable for a specified period, acquired vested rights of exemption from State taxation which were protected by the Fifth Amendment against abrogation by Congress.

Now, in contrast to the Occidental thinker, who covets alternation because in his cold climate action is the means of enjoyment, the Hindu, in the languid East, where repose is the condition of enjoyment, conceives the highest blessedness to consist in exemption from every disturbance, in an unruffled unity excluding all changes.

The Martialists consider that to this careful purification of their water they owe in great measure their exemption from the epidemic diseases which were formerly not infrequent.

But the exemption which La Panne has thus far enjoyed has not induced its inhabitants to omit any precautions.

The king likewise recommends it to the commissioners to inquire and examine, whether a greater freedom of trade, and an exemption from the restraint of exclusive companies, would not be beneficial.