#Appendix FM

[lexlawuk]

Criminal Convictions and Partner Visa Applications: What You Need to Know

When applying for a UK partner visa, a past criminal conviction can make the process significantly more complex. This is often distressing for applicants who are eager to reunite with loved ones in the UK. Understanding how criminality is assessed in UK immigration law is crucial for those with past convictions, especially when navigating partner or family visa routes. This article provides a…

[ivan-fyodorovich-k]

Arts and Crafts: You are Insane Edition

Or, what to do when you are just two obscure items short of a full collection, and those items do not exist, so you have to make them yourself

The last two items on the packing list in the 1970 Recondo manual are "SOI and KAC codebooks" SOI meaning Signal Operating Instructions, and KAC being apparently meaningless as I can't for the life of me figure out what it means in this context (is it a typo that just keeps getting repeated? Is it supposed to be KEK - key encryption key??).

These notebooks were mission specific, i.e., made for each mission and then destroyed afterwards, so the only ones that survive come from the effects of veterans who happened to hang onto them. Which is to say, you are not going to find one. The pool of guys who served in this capacity is in the hundreds.

Anyway, knowing they were disposable and going off the modern forces website, I knew they used prong fasteners to hold them together and I figured relative to the pencil and the memoranda notebook there they were somewhere in the 4"x5" range, but 4" x 5" isn't a standard size, and I couldn't imagine they cut paper in a special size for these disposable items. The closest I could guess was a regular 8.5" x 11" sheet folded in quarters.

a little photoshop nonsense gives a better sense of a size of the notebook relative to a snaplink and a little comparison indicates I was pretty close

Of course the next problem is to figure out what goes inside. You can google SOI and KAC codebook and you'll get the modern forces website and next to nothing else. No clue how to fill these things. A little googling about Signal Operating Instructions gives a few US military Field Manuals -- according to FM 11-32, FM 24-35 is Signal Operating Instructions but I couldn't find a PDF of it. Appendix C of FM 11-1 gives a three-sheet "Sample SOI" and long story short eventually I landed on FM 24-19, which is titled "Radio Operator's Handbook," Chapter 5 of which covers "Operating Prodecures." Section I is "Radiotelephone Procedures," which I printed out and combined with the FM 11-1 "Sample SOI" to make my SOI notebook. Section II is "Radio Teletypewriter Procedures," Section III is "Radiotelegraph Procedures," Section IV is "NRI Calls," and Section V is "Operator Number Sheet and Circuit Log." These I printed to make my KAC codebook. Does any of this have any bearing on what actually goes into either of these? If anyone can tell me what's supposed to go in, please tell me and I'll redo them.

Arts and crafts time:

Four sheets to a page, pages quartered, and I cut up manila file folders for the covers. Is that what they used? Impossible for me to ascertain. Two hole punched and on we go.

[e07o]

FM 34-52 Appendix H

[theukvisa-blog]

Changes to appendix FM Minimum financial requirement after MM Lebanon

Introduction

On 20 July 2017 the Home Office published changes to the Immigration Rules intended to give effect to findings made by the Supreme Court in MM (Lebanon) & Others v the Secretary for the Home Department [2017] UKSC 10 on the Minimum Income Requirement.

The new rules come into effect on 10 August 2017, coinciding with the publication of new Home Office guidance explaining how the changes should be applied.

The Statement of Changes can be found here.

The MM (Lebanon) judgment concerned applications which failed to meet the Minimum Income Rule for entry clearance or leave to remain as a partner or child under Appendix FM or which otherwise fall for refusal and involve a child under the age of 18 years.

The Main Change

The main changes to the Minimum Income Requirement policy are as follows:

Other sources of income will be considered to meet the Minimum Income Rule in certain circumstances and where other sources of income are relied upon the applicant, partner and any children, will be granted leave on a 10-year route to settlement.

Incorporation of an explicit alternative Article 8 assessment where ANY provisions of the rules are not met and there would be “unjustifiably harsh consequences” to give Appendix FM the cover of being compliant with section 55 of the Borders, Citizenship and Immigration Act 2009.

The Supreme Court in MM (Lebanon) upheld in principle the Minimum Income Rule which requires an income of at least £18,600 (or higher where dependent children are involved) for British citizens and settled individuals to sponsor a foreign spouse. However, the court also held that the rules and policies used by the Home Office to assess such cases would need to be amended to take proper account of the impact on children and other possible sources of income and support.

This caused the Home Office to amend its rules, and now its guidance. The Home Office inserted new general provisions in Appendix FM  (paragraphs GEN.3.1. to 3.3.) which require the decision-maker, in the circumstances specified, to consider whether the minimum income requirement is met if  the other sources of income, financial support or funds set out in the  new paragraph 21A of Appendix FM-SE are taken into account.

The specified circumstances are that the minimum income  requirement is not otherwise met and that it is evident from the information provided by the applicant that there are exceptional circumstances which could render refusal of the application a breach of Article 8 because of the ‘unjustifiably harsh’ consequences for the applicant, their partner or a child under the age of 18 years whom it is ‘evident’ would be affected by a decision to  refuse the application.

Paragraph 21A of Appendix FM makes provision as to the other sources of financial support which the decision-maker will take into account in such cases.

These are:  

a ‘credible’ guarantee of sustainable financial support from a  third party;

a ‘credible’ prospective earnings from the sustainable  employment or self-employment of the applicant or their  partner; or

any other ‘credible’ and reliable source of income or  funds  available to the couple.

Paragraph 21A also makes provision for  to be considered in determining credibility and reliability of the  source of funds.

Should you have any further questions, feel free to contact The UK Visa or book Video Call Consultancy with our Senior Consultant.

The UK Visa

[stormblessed95]

Loved your VMIN post, can you do one of the appendix bros (Yoonmin). Their friendship is so endearing to me, their cute bickering moments, but more so, the way they both care for one another, and the trust between them.

My babies, my biases, my loves. YES. A few of my favorite yoonmin moments. I have more posts about other moments I adore from them together on my masterlist you can go find too!

I'm going to start with the way they hold hands often. This run episode was so cute with all the hand holding, but its so often and so adorable!

The way they named their subunit as MiniMiniz because they are both Mini 😭😭😭

Clip is from Yoongis Honey FM voice vlive where he had Jimin as a guest. This one I believe on vlive.

And if it's not hand holding, it's..... lmao okay 😅 sure yoonmin.

Gif is from when Yoongi was delivering Jimins punishment from Festa 2016 video here.

Throwing it back to 2013 when Yoongi posted a photo of sleeping Jimin to Twitter and then replied back to a fan saying Jimin was his and no one else's 🥺😂

Original tweet here

The way that Jimin says "Suga Hyung always picks me" and how true that statement has proved to be over the years. From the 2021 New Years RUN BTS episode.

Or how touched and grateful was Yoongi was at all the support and love that Jimin gave him during his recovery from his shoulder surgery. And the many times they brought it up. One of them being this time from the Game Caterers X RUN BTS episodes

And how I'm sure that support and love is being returned just as much while it's Jimins turn to be recovering from Surgery. Lol his appendix sunbae comment was so cute, especially remembering the photos posted from the members visiting Yoongi in the hospital when he had his appendectomy back in 2013. I'm sure his comment made Jimin laugh and cheered him up. They are cute!

How Yoongi encourages and supports Jimin in everything he does, always so supportive and encouraging. His little pep talk before the relay race at ISAC 🥺

Jimin: oh wow, that looks good

Suga: hyung will make more for you 🥺🥺🥺

Moment above from RUN BTS episode 36.

Yoonmin during House of ARMY was hysterical. Lol so much adorable chaos the entire time

I tried to pick moments that I haven't mentioned before yet. I love these two 😍 you can find my other yoonmin posts on my masterlist as well under "BTS Moments Together" (I have a lot of vmin and taekook and a few other duo posts up there as well too!)

[historicalfirearms]

The M1 Carbine Holster

The other day my co-host on the Fighting On Film podcast, Robbie McGuire, shared an interesting video of some US troops rehearsing embarkation and debarkation of a landing craft. Not only is the video interesting as the practice landing craft is made of concrete but also because it features an accoutrement that I’d never seen before.

The footage shows what appears to be a US artillery battery practicing for amphibious operations, possibly Operation Overlord. The battery is equipped with M101 105mm Howitzers, while their GMC trucks are mounted with M2 .50 calibre Brownings. Most of the men are armed with M1 carbines. The carbines aren’t slung but holstered. 

Below are some more still from the footage that show how the men have their carbines holstered:

The holsters are worn on the right side and appear to clip into their M1936 pistol belts. While similar in concept to the M1 Carbine canvas jump holsters which could hold a paratrooper’s M1A1 with a folding stock these are designed for full-size, fully-stocked M1 Carbines. 

The holsters appear to allow the carbine to move with the wearer’s body quite well, with the stock fitting under the armpit. Most of the enlisted men of the battery appear to be wearing them and are carrying out tasks such as manhandling the howitzers and running on and off the ‘landing craft’ with little hinderance. 

Some, however, do have their holster’s slung as seen in these images below:

It appears that at least one full gun team have their carbines and holsters more conventionally slung with muzzles up. Perhaps the various gun teams were testing and experimenting with the new holsters. The official manual, FM 23-7 - US Carbine, Caliber 30, M1, for the carbine makes no mention of a holster for the weapon - even if it was designed initially as a sidearm for rear echelon troops. However, in summer 1942, the Field Artillery Replacement Training Center did mention it in a unit-authored appendix which noted: 

“For dismounted marches or field exercises, the carbine may be slung over either shoulder, slung on the back with sling over left shoulder with muzzle down, or carried in the holster.”

Illustration of the holster in the Appendix to FARTC Pamphlet on Carbine

I’ve never seen footage of the M1 Carbine holsters before and have been able to find little written about them in either primary or secondary sources - some refer to it as experimental. They’re an interesting accoutrement for support troops who had manual roles to play that made carrying a weapon difficult. 

Source:

World War 2 D-Day Training Braunton Burrows (source)

M1 Carbine Manual of Arms (source)

_______________________________________________________

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[chikuri]

「集団的自衛権の行使」「駆けつけ警護」「共同防護」「北朝鮮の弾道ミサイル迎撃」といった「自衛隊の武器使用を伴う事態対処」は、今や自衛隊の当然の職務として受け容れられている。しかし、多くの人に「自衛隊が守ってくれるから自分たちは安全だ」という自衛隊過信の錯覚が生じていないだろうか。 弾薬量の基本単位＝BL 自衛隊員の能力、自衛隊の装備・技術が抜きん出て優れ、火器の命中精度が「百発百中」であっても、相手の攻撃を阻止できない「どうしようもない状態」に陥ることは考えられる。それは、 "Ammunition Basic Load （BL）" が底をついて戦えない状態が発生することである。「BL」とは、「作戦戦闘の勝利に必要な弾薬・火器などの量を示す単位」であると、『米陸軍省 FM（Field Manual）4-30-13, 1 March 2001, "AMMUNITION HANDBOOK : Appendix A Ammunition Basic Load"』に概念付けされ、自衛隊においても準用している。 例えば、ベトナム戦争参戦の米陸軍戦闘員1人の標準装備「1BL」は、「M16ライフル銃1丁・同18発入りマガジン（弾倉）19個・同18発入り曳光弾マガジン1個・同200発連続射撃用送弾倉／手榴弾4個／煙幕手榴弾2個／M60拳銃（拳銃帯付）・同100発入り弾帯2本／火器整備用キット／鉄帽とヘルメット／カラビナとロープ／マチェテ（鉈）／ガスマスク／戦闘服（予備）／アルミ製リュックサック／弾倉袋／ポンチョ／携行食／飲料／タバコ／髭剃・歯磨き洗顔セット／虫除け剤／メコンデルタ用泥除けオーバーシューズとパンツ」（www.vietvet.org/bscload.htm）であり、ベトナムでは、毎日、ヘリコプター、あるいはボートでBLの補充が繰り返された。 日本のBL事情 北朝鮮弾道ミサイルを迎撃する改良型パトリオット（PAC3）の場合は、発射ランチャーに4発（M901発射機）または16発（M902発射機）の対空ミサイルを搭載したPAC3の1単位を1BLと言う。例えば、全弾発射後の再装填可能回数を含めて3BLは、3回の射撃が可能な戦闘力を表わす。 同様に、要撃戦闘機の場合、ミサイル・ランチャーすべてに空対空ミサイルを装着して出撃する1回分を1BLと言い、2BLは、同じ条件で2回出撃できるということを表わす。他方、1.5BLは、2回目の出撃時、1戦闘機に半数のミサイルしか搭載されていない、あるいは、全ランチャーにミサイルが装着され再発進できる戦闘機が半数に減少することを意味する。このように、BLは、「戦い続ける弾薬の備蓄が有るか否か」の継戦力も示している。 F35やTHAADミサイル（終末高高度防衛ミサイル"Terminal High Altitude Area Defense Missile"）など最新の装備を保有していても、弾が無くなれば戦えない。米国のランド研究所が行った「日中戦争シミュレーション（Jan. 2016）」では、「5日間で日本の敗北」となったが、「日本のBL事情」が敗因の1つであったことが考えられる（2016年2月13日「『日本は対中戦争５日で敗戦』――米ランド研究所シミュレーションの含意」参照）。 航空作戦の場合、米軍来援の要件は、日本の作戦運用システムとの連接性・相互運用性の確保、および日本からの武器弾薬・燃料・修理／整備用部品の補給である。米軍が、「手弁当」で日本のために馳せ来ることを期待するのは虫が良すぎる。米軍の来援は、作戦所要のBLを日本が提供できるなど、米軍が日本で戦える環境を整えておくことで確かさと信頼を増す。ところが現在は、来援米軍はもとより、日本固有のBLでさえ、予期する様相に適応できていないのではないかと危��されるのである。 「身を伴う防衛力の整備」を 北朝鮮は弾道ミサイルを何発、核弾頭を何個保有しているのだろうか。迎え撃つ日本が質と量で優位に立つには何BL必要なのか。BLの備蓄量は、装備の「最新・最高性能」といった優越だけではなく、戦術的優位を維持できる数量を確保すべきである。 過去、自衛隊の場合、BLは作戦所要によって自ら決めるのではなく、大蔵省（現財務省）の予算配分が決めてきた。 1980年前後の航空自衛隊の平時BLは、戦闘機が2回出撃すると丸腰になるので3度目の発進はできなかった。当時の地対空ミサイルは、航空攻撃が2波にわたり来襲するとBLが底をついた。有事の重要防護対象に指定されていた弾薬庫は、作戦開始時、警備の隊員が張り付いているが、中は空っぽという「笑うに笑えない」現実が、今日の「笑い話」となっていることを願いたい。 防衛・安全保障政策は、国民に安心感を与えるところに原点が在る。専守防衛レジームの転換が行われた今日、法体系の整備にそった実を伴う防衛力整備に改めなければならない時期にある。その最優先が「BL」である。（林　吉永）

いま自衛隊は戦えるか？：「百発百中」でも守れないかもしれない「理由」--林吉永 | ハフポスト

[vaderztaterz]

In the run-up to Inauguration Day, Amanda’s mom was convinced that “The Great Awakening” would cause a nationwide blackout as the military arrested Biden and other members of the deep state at Trump’s behest. She spent hundreds of dollars on canned food, an FM radio, flashlights and gasoline for their family generator.

“She kept saying, ‘Just you wait. Joe Biden won’t be sleeping in the White House. Just you wait.’ She was so confident that it was going to happen,” Amanda recalled. “When nothing happened, she was embarrassed but moved right along to the next thing.”

Unsure of what else she could do, Amanda began Googling for tips to help snap her mom out of it before things got any worse. Her concern turned to panic when she realized that her mom was planning to prevent her husband, Amanda’s father, from getting immunized against the coronavirus because she believed the QAnon-promoted conspiracy theory that the vaccine contains a location-tracking microchip.

Amanda’s dad is undergoing chemotherapy to treat leukemia and cancer in his stomach and appendix; if he contracts COVID-19, there’s a good chance he’ll die.

“She needs to drop the freaking conspiracies and let my dad get his damn vaccine,” she said. “This is getting really dangerous really quickly. What am I supposed to do?”

[lexlawuk]

Understanding Exceptional Circumstances in Spouse or Partner Visa Applications under Appendix FM

In the realm of UK immigration law, securing a spouse or partner visa under Appendix FM is a process fraught with various requirements and conditions. However, what happens when meeting these requirements becomes an insurmountable challenge? This article delves into the concept of exceptional circumstances within spouse or partner visa applications, exploring avenues for those who find themselves…

[nautilusopus]

ygo tcg card rule descriptions: Executioner's Slutty Bathrobe can only be activated if you have Executioner's Booty Call on the field. Look at the first three prime numbered cards in your opponent's deck, then shuffle half of the deck and hide the other half of the deck in one of six busts of Napoleon. Then flip a coin. If heads, hide half of your deck under the floorboards of your bedroom, not to be retrieved for another three to five weeks, depending on your timezone (see chart in appendix 41-A). You may only play this card facedown if you have submitted the proper paperwork, including a 1040-C, a W-7, and Schedule L, which needs to be addressed to Shandra on the sixth floor, whose business hours are from 9 am to 3 pm. You must submit your petition no later than ten business days from the next weekend after the following Thursday. If you are unable to pay the US$6.00 submission fee, you will be penalised 500 Life Points, and discard any instances of Executioner's Side Ho from your hand to the graveyard. Over the next three turns following this card's effect being activated, unless it is negated by an enemy monster's effect, you may add as many cards to your hand as corresponds to the emission spectrum of the last kind of salt you consumed. A book report covering what you have read will be expected no later than January 23rd by 6:00 pm EST. Lorem ipsum dolor sit amet, consectetur adipiscing elit. Morbi mattis quam lorem, at luctus dolor varius ut. Quisque tincidunt arcu id dolor fermentum, quis faucibus purus mollis. Pellentesque lobortis rutrum enim fringilla interdum. Sed at ligula magna. Aenean eleifend aliquam mi eu tristique. Nulla facilisi. Etiam aliquam nibh et tellus volutpat, vel molestie libero tempus. Aliquam viverra volutpat odio, vitae lacinia est ultricies at. Mauris tempus gravida metus. Aliquam bibendum fringilla euismod. Class aptent taciti sociosqu ad litora torquent per conubia nostra, per inceptos himenaeos.

ygo fm card rule descriptions: if u whisper a special secret to a silly girl, u might see a surprise! :o i hope that clarified everything and if not FUCK YOU FUCK YOU FUCK YOU FUCK YOU FUCK YOU FUCK YOU FUCK YOU FUCK YOU FUCK YOU FUCK YOU FUCK YOU FUCK YOU FUCK YOU

[starborn42]

Skyward #258

Nedd: What are you talking about? I’m like, the backbone of this group!

Arturo: You’re like… the appendix of this group.

FM: No one knows what you’re here for.

Spensa: Also prone to explode at any moment.

Jorgen: And a real pain to remove.

Nedd: …

[ukimmigrationbarristers]

ICYMI: New Post: Understanding Sole Responsibility in Immigration Law http://dlvr.it/Rt6ST5

[rgerholdf]

Download Map Reading and Land Navigation: FM 3-25.26 EBOOK -- U.S. Department of the Army

Download Or Read PDF Map Reading and Land Navigation: FM 3-25.26 - U.S. Department of the Army Free Full Pages Online With Audiobook.

  [*] Download PDF Here => Map Reading and Land Navigation: FM 3-25.26

[*] Read PDF Here => Map Reading and Land Navigation: FM 3-25.26

 The purpose of this field manual is to provide a standardized source document for Army-wide reference on map reading and land navigation. This manual applies to every soldier in the Army regardless of service branch, MOS, or rank. This manual also contains both doctrine and training guidance on these subjects. Part One addresses map reading and Part Two, land navigation. The appendixes include a list of exportable training materials, a matrix of land navigation tasks, an introduction to orienteering, and a discussion of several devices that can assist the soldier in land navigation.

[mulgravelawuk]

Do You Need an Immigration Lawyer to Assist with a Spouse Visa Application?

Not everyone needs an Immigration Lawyer to assist with a spouse visa but having an expert who has tremendous experience with dealing with such applications can be extremely advantageous. However, it is important to remember that you should seek legal advice if you are unsure about the application process or if your situation is covered by one of the scenario’s listed below:

·         Unsure if you meet one of the requirements under Appendix FM

As you know, Appendix FM can be very complex and fragmented. You need to ensure that you understand that the rules correctly and know if you fulfil the requirements before you apply for a visa. It is also very important to be aware of the list of documents that need to be provided with the application. The checklist generated at the end of the application is a generic and not case specific which means that you could omit a mandatory document which could potentially lead to a refusal. It is important to seek legal advice to ensure that you submit your application correctly with all the requisite documents.

 ·         Previous spouse visa refusal

An immigration lawyer usually has the experience of dealing with number of applications under the same category that you may be applying under. This experience gives them the foresight needed to assess your application, immigration history and request relevant details which may be crucial to your case. A good immigration lawyer will assess your case and will advise you of the positive and negative aspects of your case. If you have had a previous visa refusal, they would be able to advice on what needs to be done to ensure that your application is successful.  

 ·         Require assistance with the application process if you fall under a complex category or are finding it difficult to understand the application process

Whilst completing an online application form might sound very straightforward, it might not be as easy as one thinks. Having an immigration lawyer who can guide you through the process can make all the difference. An immigration lawyer will help you draft your application accurately and make sure that everything is in place and that you are eligible for the visa that you are applying for. This would then mean that your chances of refusal are lowered significantly.It is vital that your paperwork is correct and that you have provided evidence for everything that is asked for by the home office. Once the application is submitted, the applicant usually needs to submit documents to the Home Office. This now done electronically by uploading the documents through a third-party company.  The Home Office have various categories on the online portal and each document that you are providing must uploaded to the correct category. An immigration lawyer who has experience with similar applications will know exactly how to upload the documents on your behalf in the right order.

Our Immigration Lawyers at Mulgrave Law have experience with dealing with all aspects of UK Immigration Law. Mulgrave Law is based in London serving clients across the globe, with decades of combined experience dealing with difficult immigration cases.

If you are searching Best Immigration Lawyers London or Immigration Solicitors near me, get in touch with our team of expert immigration lawyers at Mulgrave law? Also, contact us if you require assistance with your Partner/ Spouse visa application.

Also, contact us if you are looking for Immigration Lawyers near me or Local Immigration Lawyers London at very competitive charges

We are Local Immigration Solicitors London providing our expert services at very competitive charges and we are having highly skilled team of Immigration Lawyers London.

[vjmglobal]

Welcome changes in Income tax rates

Amidst various economic measures announced by the Hon’ble Finance Minister (‘Hon’ble FM’) from time to time during August and September 2019, several income tax-related amendments were announced by the Hon’ble FM on 20 September 2019. The measures announced pertain to change in Income Tax rates, Minimum Alternate Tax (‘MAT’) and Buy-back tax and are aimed promoting growth and investment.

It is noteworthy that the Taxation Laws (Amendment) Ordinance 2019 (‘Ordinance’) has been passed barely within two months from the notification of Finance (No. 2) Act, 2019. The amendments in the ordinance pertain to the Income-tax Act, 1961 as well as the Finance (No. 2) Act, 2019. The Government has estimated the total revenue foregone for the reduction in corporate tax rate and other relief measures at INR 1,45,000 crores.

The details of amendments made vide the Ordinance are explained below:

1. Option for reduced Corporate Tax @22% for existing domestic companies (Section 115BAA)

A new section 115BAA has been inserted, giving an option of a reduced tax rate to domestic companies at a base tax rate of 22%, without availing any addition exemption/ incentive. Upon considering the applicable surcharge of 10% and health and education cess of 4%, the effective tax rate works out to be 25.17%.

The option for to choose this provision of reduced tax rates for a particular assessment year onwards shall be available at the discretion of the company and the option once exercised cannot be subsequently revoked.

The option is available subject to the following conditions:

1. No deduction shall be available to the Company under the following provisions:

Section10AA – profits of a unit in Special Economic Zone (‘SEZ’)

Section 32(1)(iia) – Additional depreciation allowance @ 20%

Section 32AC and 32AD – Investment Allowance for investment in new plant and machinery in notified backward states

Section 33AB – Tea/ Coffee/ Rubber development allowance

Section 33ABA – Site restoration fund

Section 35(1)(ii), (iia), (iii) & Sec 35(2AA), (2AB) – Expenditure on scientific research

Section 35AD – Accelerated deduction on capital expenditure for specified business

Section 35CCC – Expenditure on agricultural extension project

Section 35CCD – Expenditure on skill development project

Deduction under Part C of Chapter VIA other than Sec 80JJAA (deduction in respect of employment of new employees)

2. The Company shall not be eligible to set off any loss carried forward from any earlier assessment year if such loss is attributable to any of the above deductions.

3. Depreciation shall be computed in the manner as will be prescribed. Till such time, the rate of depreciation prescribed in Appendix-1 shall continue to be applicable.

4. Provisions of Section 115JB in respect of MAT on book profits shall not be applicable.

5. Existing MAT credit available to the Company under Section 115JAA shall continue to be applicable for utilisation and set-off. (However, there are varied interpretations on this aspect)

6. The company shall be required to exercise the option before the due date of furnishing the return under section 139(1) of the Act.

7. Option once exercised for any year cannot be subsequently withdrawn for the same or any other assessment year.

8. No condition/ limitation on account of turnover, type of business, nature of activity or date of incorporation.

9. The provision shall be applicable only for domestic companies, i.e. all companies formed and registered in India. Branches or Permanent Establishment(s) of foreign companies are not eligible.

2. Applicable Rates of MAT rationalised (Section 115JB)

The Ordinance has sought to rationalise the existing MAT regime. MAT has been abolished for Companies opting for concessional tax regime under the newly introduced Sections 115BAA and 115BAB.

In respect of the existing Companies, the base rate of MAT has been reduced from 18.5% to 15%. The effective tax rate for a Company having income of exceeding INR 10 crores would be 17.47%.

3. Enhanced surcharge not applicable for capital gains on sale of equity share or equity oriented mutual fund

The Ordinance has effectively deleted the enhanced surcharge in case of income exceeding INR 2 crores and income exceeding INR 5 crores in respect of capital gain arising on sale of equity share in a company or a unit of equity oriented fund or unit of a business trust liable for security transaction tax. This provision would be applicable to capital gains arising to an individual, Hindu Undivided Family, Association of Persons (whether or not incorporated) and Body of Individuals.

4. No enhanced surcharge for capital gains arising on sale of any security including derivatives for Foreign Institutional Investors

The Ordinance has deleted the enhanced surcharge applicable in case of any income chargeable to tax under Section 115AD of the Act in respect of Foreign Institutional Investors being an Association of Persons or Body of Individuals (whether or not incorporated). The income chargeable under Section 115AD includes short term capital gains and long term capital gains arising from sale of security (as defined under Securities Contract (Regulation) Act, 1956) and income received from securities other than dividends subject to Dividend Distribution Tax.

5. No tax on buyback of share of listed companies before 5 July 2019

As per Sec 115QA of the Act, Buyback tax @ 20% was applicable on the amount of income distributed by unlisted companies. Income distributed by listed companies was not covered under the purview of buyback tax. Instead, shareholders were liable to capital gains tax on the same.

The Ordinance has amended the provision of section 115QA which was amended by the Finance (No.2) Act, 2019 exempting tax on buyback of share of listed companies which have made a public announcement of such buyback before 5 July 2019. This would bring relief to those listed companies which had initiated the buyback process, but had to pay further tax on such buyback after the amendment was effective.

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Know the New Immigration Rules set by the UK Home Office for Overseas Business Visa

The Home Office published the ‘Statement of Changes CP 232’, on 14th May 2020 introducing certain changes to the existing UK Immigration Rules pertaining to certain categories of visas/immigration applications, these impacted the following categories including Representative of an overseas business or Sole representative visa, Tier 2 intra company transfers, Start-up, Innovator and Global Talent, Restriction for Tier 4 (General) Students applying within the UK, EU Settlement Scheme and EEA Family Permit, Family category (Spouse/Civil partner) [Appendix FM and FM-SE]

Whilst a majority of these changes are aimed at further specifying and clarifying the underlying aspects of the Immigration Rules which were provided for within the guidance for those specific categories of visas or previously left for interpretation. The changes are to take effect from 4th June 2020 (majority of them).

Read Let our UK experts help you to understand UK Sole Representative Visa | How to expand your business in the UK?

They key focus of the changes (May 2020) to the Sole Representative category (entry clearance applications) is on the genuineness of the applicant.

Particularly that the applicant has been recruited and taken on as an employee outside the United Kingdom, by a business which has its headquarters and will continue to have its headquarters and principal place of business outside the UK;

Clarifying the rule on who can be a sole representative the applicant should be a senior employee of an active and trading overseas business which has no active branch, subsidiary or other representative in the UK for the purpose of representing that business in the United Kingdom by establishing and operating a registered branch or wholly-owned subsidiary of it,

the branch or subsidiary will actively trade in the same type of business as that overseas business and is not being established solely for the purpose of facilitating the entry and stay of the applicant;

The changes also emphasise that the applicant should be able to demonstrate the skills, experience and knowledge of the business necessary to undertake that role, and the full authority to negotiate and take operational decisions on behalf of that business.

It continues to emphasise that the applicant is an existing senior employee of that overseas business who intends to be employed full time as a representative of that business and will not engage in business of his own or represent any other business’s interest in the United Kingdom;

To avoid this route being used by majority owners of the business, the changes clarify that the applicant should not have a majority stake in, or otherwise own or control, that overseas business, whether that ownership or control is by means of a shareholding, partnership agreement, sole proprietorship or any other arrangement;

The major change introduced to the Sole-Representative (dependent partner) category was clarifying that where the applicant is accompanying or joining a person granted entry clearance or leave to enter or limited leave to remain as the sole representative of an overseas business, the applicant does not have a majority stake in, or otherwise own or control, that overseas business, whether that ownership or control is by means of a shareholding, partnership agreement, sole proprietorship or any other arrangement.

This is a significant change as there were no previous specifications (Rules) regarding the overseas employment/self-employment of the dependent partners of Sole-Representative visa holders.

UK Immigration experts at The SmartMove2UK have helped applicants apply for entry clearance as Tier 1 Investors, Tier 2 applicants, Sole representatives of overseas business and other business visas. If you would like to expand your business in the UK and would like to set up a wholly owned branch or subsidiary in the UK, contact the UK Immigration experts At SmartMove2UK on +919819127002 or email at info@smi.legal and book your consultation appointment.