PropertyValue
http://www.w3.org/1999/02/22-rdf-syntax-ns#type
http://www.w3.org/ns/prov#value
  • But when the choices made available in law are abused i.e. a transaction is restructured for the sake of making it appear as if relief is available under a provision when the substance of the transaction is different from that for which the legislation was intended than ethical dilemmas arise.
http://www.w3.org/ns/prov#wasQuotedFrom
  • taxresearch.org.uk