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Finance Act 2003

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Status:

Point in time view as at 13/04/2003.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. Help about Status

Changes to legislation:

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. Help about Changes to Legislation

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 companiesparagraph 29(2)
consortiumparagraph 29(1)
Contributions and Benefits Actparagraph 30
controlparagraph 30
employment and related expressionsparagraph 26
the employeeparagraph 1(3)
employing companyparagraph 1(3)
groupparagraph 28(b)
group companyparagraph 28(a)
insurance companyparagraph 30
investment companyparagraph 30
life assurance businessparagraph 30
market valueparagraph 30
optionparagraph 30
ordinary sharesparagraph 30
parent companyparagraph 28(c)
the recipientparagraph 1(3)
sharesparagraph 30
subject to forfeitureparagraph 19
within the charge to corporation tax (of a business)paragraph 3(2)

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