52In this Schedule the following expressions are defined or otherwise explained by the provisions indicated:
| associate | paragraph 50 |
| the Board | paragraph 51(1) |
| body | paragraph 51(1) |
| the CDFI | paragraph 1(2) |
| disposal | paragraph 48 |
| the five year period | paragraph 3 |
| held continuously (in relation to securities or shares) | paragraph 49 |
| the invested amount | paragraph 21 |
| the investment | paragraph 1 |
| the investment date | paragraph 3 |
| the investor | paragraph 1 |
| issue of securities or shares | paragraph 46 |
| owner (in relation to a loan) | paragraph 15(2) |
| the 1992 Act | paragraph 51(1) |
| period of restriction | paragraph 33 |
| relief | paragraph 51(1) |
| tax relief certificate | paragraph 12 |
Commencement Information
I1Sch. 16 para. 52 in force at 23.1.2003 by S.I. 2003/88, arts. 2, 3