gross-up
C2CEFR level
85/100Rarity: very rare
TechnicalRegister
Law noun
An upward adjustment to a payment so the recipient nets the intended amount after tax or deductions.
The interest clause includes a gross-up so the lender receives the full coupon free of withholding.
Business noun
An additional payment made so the recipient nets the intended sum after tax or deductions.
The seller demanded a gross-up so withholding tax would not erode the headline consideration.
Rarity runs from 0 (a word everyone knows) to 100 (almost never seen outside specialist or literary writing). Level is the word's real difficulty on the CEFR scale, from A1 to C2.
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