VII. Open brackets, using verbs in the correct tense in the Passive Voice.

1. NIC (to pioneer) by the UK.

2. NIC (to levy) by governments against possible future deprivation.

3. A pay-as-you-earn scheme (PAYE) (to adopt) by an increasing number of countries.

4. In addition to income tax, NIC (to pay).

5. In times of need citizens (to give) allowances from the state.

6. Basic health care (to provide) from social security payment next year.

7. The amounts paid out to the people in need (to cover) by a national insuarance contribution.

8. An important safety net (to develop) for people in need and retirement.

9. Money (to withdraw) for specific purposes such as housing now.

VIII. Translate sentences, paying attention to the forms of infinitives.

1. Governments are free to set their own rates.

2. Companies are allowed to offset the VAT payments.

3. Sales taxes tend to be levied on virtually all goods.

4. At first, these payments were for specific purposes, for example, to pay for basic health care.

5. Self-employed individuals and companies must have registered for VAT in time.

6. More and more countries seem to have regarded VAT as a ready source of income.

7. The aim is to tax the additional value which every stage of manufacture puts on a particular product.

8. A number of the world’s poorest countries are unable to operate effective social security systems.