Index of defined expressionsU.K.
103U.K.In this Schedule the following expressions are defined or otherwise explained by the provisions indicated:
| allowable loss | paragraph 102(1) |
| application (in Part X) | paragraph 89(5) |
| arrangements | paragraph 102(1) |
| associate | paragraph 99 |
| the Board | paragraph 100 |
| chargeable gain | paragraph 102(1) |
| class (of shares) | paragraph 102(1) and (2) |
| compliance certificate | paragraph 41 |
| compliance statement | paragraph 42 |
| connected person | paragraph 102(3) |
| deferral relief | paragraph 77 |
| director | paragraph 102(1) |
| disposal | paragraph 96 |
| excluded activities | paragraph 26 |
| group | paragraph 102(1) |
| group company | paragraph 102(1) |
| held continuously (in relation to shares) | paragraph 97 |
| the Inland Revenue | paragraph 100 |
| the investing company | paragraph 2 |
| investment relief | paragraph 1 |
| issue of shares | paragraph 98 |
| the issuing company | paragraph 2 |
| loss relief | paragraph 67(1) |
| market value | paragraph 102(5) |
| material interest | paragraph 7 |
| new company (in paragraphs 83 to 87) | paragraph 83 |
| new shares (in paragraphs 83 to 87) | paragraph 83 |
| non-financial trade | paragraph 11 |
| non-financial trading group | paragraph 12 |
| old company (in paragraphs 83 to 87) | paragraph 83 |
| old shares (in paragraphs 83 to 87) | paragraph 83 |
| ordinary share capital | paragraphs 7 and 102(1) |
| ordinary shares | paragraph 102(1) |
| parent company | paragraph 102(1) |
| the period of restriction | paragraph 48 |
| the qualification period | paragraph 3 |
| the qualifying shares (in Part VIII) | paragraph 75 |
| qualifying subsidiary | paragraph 21 |
| [F1qualifying 90% subsidiary | [F2paragraph 23A]] |
| qualifying trade | paragraph 25 |
| in receivership | paragraph 102(4)(b) |
| relevant preference shares | paragraph 9 |
| the relevant shares | paragraph 2 |
| relief attributable to shares | |
| investment relief | paragraph 45 |
| deferral relief | paragraph 77 |
| research and development | paragraph 102(1) |
| single company | paragraph 102(1) |
| the 1992 Act | paragraph 102(1) |
| trading activities requirement | paragraph 23(2) and (3) |
Textual Amendments
F1Words in Sch. 15 para. 103 inserted (22.7.2004) (with effect in accordance with Sch. 20 para. 15 of the amending Act) by Finance Act 2004 (c. 12), Sch. 20 para. 14
F2Words in Sch. 15 para. 103 substituted (retrospective to 6.4.2007) by Finance Act 2007 (c. 11), Sch. 16 paras. 15(4), 18