42U.K.The following table lists the places where expressions used in this Schedule are defined or otherwise explained in this Schedule for the purposes of this Schedule or a Part of this Schedule—
Expression | Provision |
---|---|
associated company (in Part 2) | paragraph 9 |
associated company (in Part 3) | paragraph 26 |
business of leasing plant or machinery (in Part 2) | paragraphs 6 to 8 |
business of leasing plant or machinery (in Part 3) | paragraphs 6 to 8 and 25 |
company | paragraph 41 |
company's percentage share in any profits or loss of a business (in Part 3) | paragraph 28 |
connected persons | paragraph 41 |
consortium and related expressions | paragraph 14 |
excluded lease of background plant or machinery for a building | paragraph 41 |
profits or assets available for distribution to equity holders (in Part 2) | paragraph 15 |
finance lease | paragraph 41 |
fixture | paragraph 41 |
loss (in Part 3) | paragraph 37 |
market value (in relation to plant or machinery) | paragraph 41 |
notional business (in Part 3) | paragraph 23 |
plant or machinery | paragraph 41 |
plant or machinery lease | paragraph 41 |
profits (in Part 3) | paragraph 37 |
qualifying change in a company's interest in a business (in Part 3) | paragraphs 27 and 28 |
qualifying change of ownership in relation to a company | paragraphs 10 to 13 |
qualifying leased plant or machinery (in Part 2) | paragraph 6 |
qualifying 75% subsidiary | paragraph 15 |
qualifying 90% subsidiary | paragraph 15 |
relevant change in the relationship between companies | paragraph 10 |