Partial Exemption methods: example paragraphs: contents
Each partial exemption special method is unique, meeting the needs of both the particular business and the department. That said, there will undoubtedly be similarities in the layout and wording of methods. Listed below are some paragraphs that may help in drafting the method.
The paragraphs are not prescriptive and should be carefully considered for appropriateness to your business before inclusion. You should also consider whether any of the wordings or calculations should be adapted especially when dealing with combined partial exemption and business/non-business methods.. You should, however, discuss any changes to the wording with your local RPESO or TAPE officer. Words in square brackets are either insertions, or alternatives, depending on the circumstances.
This section should be read in conjunction with PE35500 which deals with the special method document.
Please note that in the following pages the example paragraphs are indented and appear in normal text.
PE36100Partial Exemption methods: example paragraphs: early and defining paragraphs
PE36200Partial Exemption methods: example paragraphs: methods for allocation to sectors
PE36300Partial Exemption methods: example paragraphs: apportionment calculations
PE36400Partial Exemption methods: example paragraphs: exclusions from calculations
PE36500Partial Exemption methods: example paragraphs: closing paragraphs
PE36600Partial Exemption methods: example paragraphs: wording for covering letter