SCHEDULES
F1SCHEDULE 7ACExemptions for disposals by companies with substantial shareholding
Part 4Interpretation
Index of defined expressions
31
In this Schedule the expressions listed below are defined or otherwise explained by the provisions indicated:
asset related to shares | paragraph 30 |
company | paragraph 26(1)(a) |
company invested in | paragraph 1 |
51% subsidiary | paragraph 26(4) and (5) |
group (and member of group) | paragraph 26(1)(b) and (5) |
holding company | paragraph 26(3) |
interest in shares | paragraph 29 |
investing company | paragraph 1 |
joint venture company | paragraph 24(1) |
qualifying shareholding (in joint venture company) | paragraph 24(2) |
subgroup | paragraph 26(2) |
trade | paragraph 27 |
trading company | paragraph 20 |
trading group | paragraph 21 |
trading subgroup | paragraph 22 |
twelve-month period | paragraph 28 |