qualifying
11qualifying period — ➔ period * * * qualifying period UK US noun [C] ► HR the period of time, especially time spent in your job, before you have the right to receive something or do something: »The government has reduced the two year qualifying period for unfair… …
12qualifying employer real property — (QERP) USA Real property that is owned by an employee benefit plan and leased back to the employer of employees covered by the plan, or to the employer s affiliate. To be qualifying, the parcels of real property must meet the following conditions …
13qualifying exigency — USA A permitted reason for military leave under the Family and Medical Leave Act (FLMA). Qualifying exigencies for military FMLA leave include: • Short notice of military deployment involving seven or fewer days of advance notice and allowing up… …
14Qualifying registered overseas pension schemes — Qualifying Overseas Pension Schemes (QROPS)A Qualifying Overseas Pension Scheme or QROP is a an overseas pension scheme which has been approved by Her Majesty s Revenue and Customs (HMRC) to receive the transfer of UK Pension Benefits. Typically… …
15qualifying recognised overseas pension scheme — (QROPS) An overseas pension scheme that HM Revenue & Customs (HMRC) recognises as eligible to receive transfers from registered pension schemes in the UK. To be a QROPS, a scheme must meet various prescribed conditions. Among other points, these… …
16qualifying employer security — (QES) USA A security issued by an employer of employees covered by an employee benefit plan, or by the employer s affiliate, that is any of the following: • stock. • marketable obligation. • interest in …
17qualifying equipment — For qualifying equipment (i.e. plant and machinery but also including a licence of computer software) a proportion of the capital cost can be used to relieve tax – the relevant amount is set against company revenue which would otherwise be… …
18qualifying corporate bond — (QCB) Debt securities that are exempt from tax on chargeable gains so that a disposal does not give rise to any chargeable gain or allowable loss for the purposes of capital gains tax. For corporation tax purposes as regards disposals after 31… …
19qualifying credit — For the purposes of the Financial Services and Markets Act 2000 (FSMA), credit provided pursuant to an agreement under which: • The lender is a person who carries on the regulated activity of entering into, administering, advising on or arranging …
20qualifying disclosure — A term used in the Public Interest Disclosure Act 1998 (also known as the whistleblowing legislation) to refer to certain categories of information that may qualify for as a protected disclosure under the act. Related links protected disclosure …
