But for

English translation: except for (the effect of)

GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
English term or phrase:But for
Selected answer:except for (the effect of)
Entered by: Jack Doughty

19:26 Dec 7, 2007
English language (monolingual) [PRO]
Bus/Financial - Law: Taxation & Customs / Formation of SE
English term or phrase: But for
Hi everybody,
I would like to understand the meaning of "but for" in the following:

"Where tax would, but for the Mergers Directive, have been chargeable in the member State in which the permanent establishment is located, Part 18 of the Taxes Act 1988 (double taxation relief), including any arrangements having effect by virtue of section 788 (double taxation agreements), shall have effect as if the amount of tax that would, but for the Mergers Directive, have been charged in respect of the transfer of the chargeable intangible assets, had actually been charged."

Thank you very much
Ali Al awadi
Türkiye
except for the effect of the Mergers Directive
Explanation:
Where tax would have been chargeable, except for the fact that the Mergers Directive specifies that it is not chargeable.
Selected response from:

Jack Doughty
United Kingdom
Local time: 00:26
Grading comment
4 KudoZ points were awarded for this answer



SUMMARY OF ALL EXPLANATIONS PROVIDED
5 +4if it were not for
Monica Colangelo
5 +3Had the Mergers Directive not existed
Can Altinbay
4 +4except for the effect of the Mergers Directive
Jack Doughty
4 +3if it had not been not been for
Mark Nathan


Discussion entries: 1





  

Answers


8 mins   confidence: Answerer confidence 5/5 peer agreement (net): +3
but for
Had the Mergers Directive not existed


Explanation:
The amount of tax would have been changed if the Mergers Directive not existed.

NOT "with the exception of"

Can Altinbay
Local time: 20:26
Native speaker of: Native in EnglishEnglish, Native in JapaneseJapanese

Peer comments on this answer (and responses from the answerer)
agree  Richard Benham
2 hrs
  -> Thank you. By the way, I meant "charged" :-)

agree  Mehmet Hascan
2 hrs
  -> Thank you.

agree  orientalhorizon
13 hrs
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8 mins   confidence: Answerer confidence 4/5Answerer confidence 4/5 peer agreement (net): +4
but for
except for the effect of the Mergers Directive


Explanation:
Where tax would have been chargeable, except for the fact that the Mergers Directive specifies that it is not chargeable.

Jack Doughty
United Kingdom
Local time: 00:26
Native speaker of: English
PRO pts in category: 8
Notes to answerer
Asker: Thank you very much, Jack.


Peer comments on this answer (and responses from the answerer)
agree  Bernhard Sulzer: I think that goes in the right direction.
2 mins
  -> Thank you.

agree  TrueBaller: except for...
9 mins
  -> Thank you.

agree  orientalhorizon
13 hrs
  -> Thank you.

agree  Tatiana N. (X): yes, "but for" is a standard element designed to prove the element of causation
22 hrs
  -> Thank you.
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10 mins   confidence: Answerer confidence 5/5 peer agreement (net): +4
but for
if it were not for


Explanation:
It means that if it were not for the Mergers Directive the tax would have been charged differently

Monica Colangelo
Argentina
Local time: 21:26
Native speaker of: Native in SpanishSpanish

Peer comments on this answer (and responses from the answerer)
agree  Richard Benham
2 hrs
  -> Thanks, Richard.

agree  Mehmet Hascan
2 hrs
  -> Thanks, Mehmet.

agree  orientalhorizon
13 hrs
  -> Thanks, orientalhorizon.

agree  Alfa Trans (X)
1 day 20 hrs
Login to enter a peer comment (or grade)

10 mins   confidence: Answerer confidence 4/5Answerer confidence 4/5 peer agreement (net): +3
but for
if it had not been not been for


Explanation:
...tax would have been chargeable, if it had not been for the Mergers Directive...

...tax would have been chargeable, however, due to the existence of the Mergers Directive, it was not chargeable.

Mark Nathan
France
Local time: 01:26
Native speaker of: Native in EnglishEnglish

Peer comments on this answer (and responses from the answerer)
agree  Richard Benham
2 hrs

agree  Mehmet Hascan
2 hrs

agree  orientalhorizon
13 hrs
Login to enter a peer comment (or grade)



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