Words / W / Law

wholly and exclusively

phrase

C2CEFR level
88/100Rarity: very rare
TechnicalRegister

The statutory test requiring a business expense to be incurred solely for trade purposes before it is deductible.

The dual-purpose trip failed the wholly and exclusively test, so the airfare was not allowable.

Topic: Tax law in Legal English

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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More law words: Tax law