
Print Options
PrintThe Whole
Act
PrintThe Whole
Schedule
PrintThe Whole
Part
PrintThis
Cross Heading
only
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Point in time view as at 13/04/2003.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.

Status
Not valid for this point in time generally means that a provision was not in force for the point in time you have selected to view it on.
Changes to legislation:
Finance Act 2003, Cross Heading: Minor definitions 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.

Changes to Legislation
Changes and effects yet to be applied by the editorial team are only applicable when viewing the latest version or prospective version of legislation. They are therefore not accessible when viewing legislation as at a specific point in time. To view the ‘Changes to Legislation’ information for this provision return to the latest version view using the options provided in the ‘What Version’ box above.
Valid from 10/07/2003
Minor definitionsU.K.
30U.K.In this Schedule—
“the Contributions and Benefits Act” means—
(a)
the Social Security Contributions and Benefits Act 1992 (c. 4), or
(b)
the Social Security Contributions and Benefits (Northern Ireland) Act 1992 (c. 7);
“control” has the meaning given by section 840 of the Taxes Act 1988;
“insurance company” and “life assurance business” have the meanings given by section 431(2) of that Act;
“investment company” has the meaning given by section 130 of that Act;
“market value” has the same meaning as in the Taxation of Chargeable Gains Act 1992 (c. 12) (see sections 272 and 273 of that Act);
“option” includes any right to acquire shares;
“ordinary shares”, in relation to a company, means shares forming part of the company’s ordinary share capital;
“shares” includes—
(a)
an interest in shares, and
(b)
stock or an interest in stock.
Back to top