Point in time view as at 13/04/2003. This version of this cross heading contains provisions that are not valid for this point in time.
Finance Act 2003, Paragraph 31 is up to date with all changes known to be in force on or before 04 March 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.
Valid from 10/07/2003
31U.K.In this Schedule the following expressions are defined or otherwise explained by the provisions indicated:
| commercial association of companies | paragraph 29(2) |
| consortium | paragraph 29(1) |
| Contributions and Benefits Act | paragraph 30 |
| control | paragraph 30 |
| employment and related expressions | paragraph 26 |
| the employee | paragraph 1(3) |
| employing company | paragraph 1(3) |
| group | paragraph 28(b) |
| group company | paragraph 28(a) |
| insurance company | paragraph 30 |
| investment company | paragraph 30 |
| life assurance business | paragraph 30 |
| market value | paragraph 30 |
| option | paragraph 30 |
| ordinary shares | paragraph 30 |
| parent company | paragraph 28(c) |
| the recipient | paragraph 1(3) |
| shares | paragraph 30 |
| subject to forfeiture | paragraph 19 |
| within the charge to corporation tax (of a business) | paragraph 3(2) |
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