PET

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Burton's Legal Thesaurus. . 2006


PET
England, Wales
A transfer of value made during the donor's lifetime, that comes within the provisions of section 3A Inheritance Tax Act 1984. A PET is only chargeable to IHT if the donor fails to survive for seven years from the date of the transfer of value.
For further information on PETs, see Practice note, Inheritance tax: Overview (www.practicallaw.com/resource.do?item=:42407149).

Practical Law Dictionary. Glossary of UK, US and international legal terms. . 2010.

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  • pet — pet …   Dictionnaire des rimes

  • pet — [ pɛ ] n. m. • v. 1260; lat. peditum I ♦ Fam. Gaz intestinal qui s échappe de l anus avec bruit. ⇒ flatuosité, vent; prout. Pet sans bruit. ⇒ vesse. Lâcher, faire un pet. ⇒ péter. Pet foireux, entraînant des excréments. ♢ Loc. fam. Avoir… …   Encyclopédie Universelle

  • PET — /pet/ positron emission tomography. Cf. PET scan. * * * Any animal kept by humans for companionship or pleasure rather than for utility. The main distinction between pets and domesticated livestock is the degree of contact between owner and… …   Universalium

  • pet — pet·al·age; pet·aled; pet·al·ine; pet·al·ism; pet·al·ite; pet·al·less; pet·a·loc·er·ous; pet·al·odont; pet·al·o·don·ti·dae; pet·a·lo·dus; pet·a·lo·dy; pet·al·oid; pet·a·lon; pet·a·lo·ste·mon; pet·al·ous; …   English syllables

  • Pet — Cette page d’homonymie répertorie les différents sujets et articles partageant un même nom. {{{image}}}   Sigles d une seule lettre   Sigles de deux lettres > Sigles de trois lettres …   Wikipédia en Français

  • PET — 〈Chem.; Zeichen für〉 (Chemiefasern aus) Polyethylenterephthalat * * * PET: 1) DIN Kurzzeichen für Poly(ethylenterephthalat); 2) [Abk. für Positronen Emissionstomographie]: ↑ Positron. * * * PET [pɛt], das; : Poly …   Universal-Lexikon

  • pet — pȇt br. DEFINICIJA 1. (glavni) broj koji se obilježava brojkom 5; (redni) peti = 5. 2. razg. posljednji najmanji broj u kombinaciji brojeva u zn. neodređene velike količine, bezbroj puta, usp. sto, tisuću, milijun, milijardu FRAZEOLOGIJA fali ti… …   Hrvatski jezični portal

  • pet — pet1 [pet] n. [orig. Scot dial., prob. back form. < ME pety, small: see PETTY] 1. an animal that is tamed or domesticated and kept as a companion or treated with fondness 2. a person who is treated with particular affection or indulgence;… …   English World dictionary

  • pet — pet, a. Petted; indulged; admired; cherished; as, a pet child; a pet lamb; a pet theory; a pet animal. [1913 Webster] Some young lady s pet curate. F. Harrison. [1913 Webster] {Pet cock}. [Perh. for petty cock.] (Mach.) A little faucet in a water …   The Collaborative International Dictionary of English

  • pet*/ — [pet] noun [C] I an animal that you keep in your home and look after a pet dog[/ex] II adj pet [pet] liked more than anything else Getting kids to do more sport is one of his pet projects.[/ex] III verb pet [pet] 1) [T] to touch an animal in a… …   Dictionary for writing and speaking English

  • pet — m. pet gaz, vent; claquement bruit. Pet de monja : pet de nonne. expr. Faire un pet a la luna : faire une folie. Cridar coma un pet quand naisse …   Diccionari Personau e Evolutiu

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