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Finance Act 2003
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Changes over time for: Cross Heading: Interpretation
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Point in time view as at 08/02/2023.
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Finance Act 2003, Cross Heading: Interpretation is up to date with all changes known to be in force on or before 27 January 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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[F1InterpretationU.K.
Textual Amendments
F1Sch. 4A inserted (with effect in accordance with Sch. 35 para. 10 of the amending Act) by Finance Act 2012 (c. 14), Sch. 35 para. 4
9U.K.In this Schedule—
“appurtenant rights”, in relation to a chargeable interest that is, or is part of, the subject-matter of a transaction, means any rights or interests appurtenant or pertaining to the chargeable interest that are acquired with it;
“attributable” means attributable on a just and reasonable basis;
“collective investment scheme” has the same meaning as in Part 17 of the Financial Services and Markets Act 2000 (see section 235 of that Act);
“company” means a body corporate other than a partnership.
[F2“financial institution” is to be read in accordance with subsections (1) and (2) of section 73BA and, in paragraphs 6A to [F36I], also in accordance with subsection (3) of that section;]
[F4“property development trade ” has the meaning given by paragraph 5(3);]
[F4“ property rental business” has the meaning given by section 133(4) of the Finance Act 2013;]
[F4“property trading business attributable” has the meaning given by paragraph 5(3);]
[F4“qualifying farm worker” has the meaning given by paragraph 5F(4);]
[F4“qualifying trade” has the meaning given by paragraph 5B(3);]
[F4“qualifying trade of farming” has the meaning given by paragraph 5F(5);]
[F5“relievable business” has the meaning given by paragraph 5D(4). ]]
Textual Amendments
F2Words in Sch. 4A para. 9 substituted (26.3.2015) by Finance Act 2015 (c. 11), s. 68(3)
F3Word in Sch. 4A para. 9 substituted (with effect in accordance with s. 89(4) of the amending Act) by Finance Act 2021 (c. 26), Sch. 17 para. 7(6)
F4Words in Sch. 4A para. 9 inserted (with effect in accordance with Sch. 40 para. 8 of the amending Act) by Finance Act 2013 (c. 29), Sch. 40 para. 2(6)
F5Words in Sch. 4A para. 9 inserted (with effect in accordance with s. 131(10) of the amending Act) by Finance Act 2016 (c. 24), s. 131(9)
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