61.   There are higher rates for work that is very complicated, difficult or urgent.

62.   Warrants to subscribe may be attractive to higher rate taxpayers who are looking for an opportunity for capital growth but without current income.

63.   The gain may be taxed at the basic rate of income tax therefore or at the higher rate.

64.   Young people have a much higher rate of suicide, smoking, and accidental death.

65.   He told the conference pre-natal viral illness may explain the higher rates of schizophrenia, found in cityborn people and in Afro-Caribbean immigrants in England.

66.   Young Londonderry men are committing suicide at a higher rate than almost any other group of people in the United Kingdom.

67.   Higher rate taxpayers will be liable to a further tax charge.

68.   For the higher rate taxpayer, the situation is more complex, but less serious than that facing the basic rate taxpayer.

69.   They generate data at a higher rate and are less sensitive to repetitive sequences.

70.   The result was not only an increase in real wages but also a higher rate of inflation.