Income Tax (Earnings and Pensions) Act 2003

Index of defined expressions

59 In the EMI code the following expressions are defined or otherwise explained by the provisions indicated below:

the appropriate time	paragraph 1(4)
arrangements	paragraph 58(1)
child	section 832(5) of ICTA, (and see section 721(6) of this Act)
close company	section 832(1) of ICTA, (and see paragraph 29(4))
closure notice	paragraph 47(4)
company	paragraph 58
company reorganisation (in Part 6 of this Schedule)	paragraph 39(2)
connected person	section 718
control	section 719 (and see paragraphs 10(2) and 23(6))
disqualifying event	see sections 532 to 539
distribution	section 832(1) of ICTA
earnings	section 62 and see section 721(7)
the EMI code	section 527(3)
employee and employment	section 4
eligible employee	paragraph 24
employer company	paragraph 2
excluded activities	paragraph 16
farming	section 832(1) of ICTA
General Commissioners	section 2 of TMA 1970
generally accepted accounting practice	section 836A of ICTA
group of companies	paragraph 58
the group	paragraph 58
the Inland Revenue	section 720(1)
market value	paragraph 55 (and see paragraph 5(7))
met (in Part 7 of this Schedule)	paragraph 44(7)
new option	paragraph 41(7)
notice	section 832(1) of ICTA
old option	paragraph 41(7)
ordinary share capital	section 832(1) of ICTA
original option	section 529(3)
parent company	paragraph 58
personal representatives	section 721(1)
qualifying company	paragraph 8
qualifying option	section 527(4) (and see paragraph 41(5))
qualifying subsidiary	paragraph 11
qualifying trade	paragraph 15
relevant company	paragraph 2
replacement option	section 527(4)
the requirements of this Schedule	section 527(4)
research and development	paragraph 58
share option	section 527(4)
shares	paragraph 58 (and see paragraph 40(4)(a))
single company	paragraph 58
Special Commissioners	section 4 of TMA 1970
51% subsidiary	section 838(1) of ICTA
tax	section 832(3) of ICTA
tax year	section 721(1)
trade	section 832(1) of ICTA
United Kingdom	section 830 of ICTA