advance corporation tax a sum payable to the revenue when a company pays a dividend to its shareholders, abolished for distribu- tions made after April 1999.

15

advance directive

• vi
• vicarious liability
• Vice-Chancellor
• victim impact statement
• Vienna Convention
• vigilantibus non dormientibus subvenium
• vindicatio
• visa
• visitor
• void
• voidable
• voidable marriage
• void marriage
• voir dire
• voluntary winding up
• wager of law
• Wagner Act
• Waitangi Tribunal
• waiver
• waiver of tort
• war crime
• wardship
• warranty
• warranty of authority
• wayleave