Finance Act 2000

Index of defined expressionsU.K.

103U.K.In this Schedule the following expressions are defined or otherwise explained by the provisions indicated:

allowable lossparagraph 102(1)
application (in Part X)paragraph 89(5)
arrangementsparagraph 102(1)
associateparagraph 99
the Boardparagraph 100
chargeable gainparagraph 102(1)
class (of shares)paragraph 102(1) and (2)
compliance certificateparagraph 41
compliance statementparagraph 42
connected personparagraph 102(3)
deferral reliefparagraph 77
directorparagraph 102(1)
disposalparagraph 96
excluded activitiesparagraph 26
groupparagraph 102(1)
group companyparagraph 102(1)
held continuously (in relation to shares)paragraph 97
the Inland Revenueparagraph 100
the investing companyparagraph 2
investment reliefparagraph 1
issue of sharesparagraph 98
the issuing companyparagraph 2
loss reliefparagraph 67(1)
market valueparagraph 102(5)
material interestparagraph 7
new company (in paragraphs 83 to 87)paragraph 83
new shares (in paragraphs 83 to 87)paragraph 83
non-financial tradeparagraph 11
non-financial trading groupparagraph 12
old company (in paragraphs 83 to 87)paragraph 83
old shares (in paragraphs 83 to 87)paragraph 83
ordinary share capitalparagraphs 7 and 102(1)
ordinary sharesparagraph 102(1)
parent companyparagraph 102(1)
the period of restrictionparagraph 48
the qualification periodparagraph 3
the qualifying shares (in Part VIII)paragraph 75
qualifying subsidiaryparagraph 21
qualifying tradeparagraph 25
in receivershipparagraph 102(4)(b)
relevant preference sharesparagraph 9
the relevant sharesparagraph 2
relief attributable to shares
investment reliefparagraph 45
deferral reliefparagraph 77
research and developmentparagraph 102(1)
single companyparagraph 102(1)
the 1992 Actparagraph 102(1)
trading activities requirementparagraph 23(2) and (3)