Finance Act 2003

[F1 Interpretation U.K.

Textual Amendments

F1 Sch. 4A inserted (with effect in accordance with Sch. 35 para. 10 of the amending Act) by Finance Act 2012 (c. 14), Sch. 35 para. 4

9 U.K. In this Schedule—

• “appurtenant rights”, in relation to a chargeable interest that is, or is part of, the subject-matter of a transaction, means any rights or interests appurtenant or pertaining to the chargeable interest that are acquired with it;

• “attributable” means attributable on a just and reasonable basis;

• “collective investment scheme” has the same meaning as in Part 17 of the Financial Services and Markets Act 2000 (see section 235 of that Act);

• “company” means a body corporate other than a partnership.

• [F2 “financial institution” is to be read in accordance with subsections (1) and (2) of section 73BA and, in paragraphs 6A to [F3 6I], also in accordance with subsection (3) of that section;]

• [F4 “property development trade ” has the meaning given by paragraph 5(3);]

• [F4 “ property rental business” has the meaning given by section 133(4) of the Finance Act 2013;]

• [F4 “property trading business attributable” has the meaning given by paragraph 5(3);]

• [F4 “qualifying farm worker” has the meaning given by paragraph 5F(4);]

• [F4 “qualifying trade” has the meaning given by paragraph 5B(3);]

• [F4 “qualifying trade of farming” has the meaning given by paragraph 5F(5);]

• [F5 “relievable business” has the meaning given by paragraph 5D(4). ]]

Textual Amendments

F2 Words in Sch. 4A para. 9 substituted (26.3.2015) by Finance Act 2015 (c. 11), s. 68(3)

F3 Word in Sch. 4A para. 9 substituted (with effect in accordance with s. 89(4) of the amending Act) by Finance Act 2021 (c. 26), Sch. 17 para. 7(6)

F4 Words in Sch. 4A para. 9 inserted (with effect in accordance with Sch. 40 para. 8 of the amending Act) by Finance Act 2013 (c. 29), Sch. 40 para. 2(6)

F5 Words in Sch. 4A para. 9 inserted (with effect in accordance with s. 131(10) of the amending Act) by Finance Act 2016 (c. 24), s. 131(9)