It is probable that the numbers qualifying for the higher rate will be significantly reduced.

The goods you install qualify for the reduced rate.

Otherwise, partnerships, whose members pay the personal income tax rate, would incorporate to qualify for the lower corporate rate.

The gas consumed and rental of the tank qualify for the reduced rate, subject to the qualifying use rules.

Ten years ago, for example, a 40-year-old man, 6 feet tall and weighing 230 pounds, might have qualified for the best rate.

The law is fairly expansive in terms of which dividends will qualify for the preferred rate.

Only children between the ages of 3 and 12, and senior citizens 65 years or over qualify for the concessionary rate.

Officials estimate that 1,200,000 families will qualify for the lower rate.

Only one child in your family qualifies for the higher rate of Child Benefit.

If two families join together, the eldest child in the new family is the one who qualifies for the higher rate.