Valid from 28/03/2000
Valid from 28/07/2000
Index of defined expressionsU.K.
72In this Schedule the following expressions are defined or otherwise explained by the provisions indicated:
| arrangements | paragraph 71(1) |
| closure notice (in Part I) | paragraph 5(4) |
| company | paragraph 71(1) |
| company reorganisation (in Part VIII) | paragraph 59(2) |
| connected person | paragraph 71(2) |
| disqualifying event | paragraphs 47 to 52 |
| eligible employee | paragraph 27 |
| employer company | paragraph 1(3) |
| excluded activities | paragraph 19 |
| gross assets requirement | paragraph 16 |
| group and group company | paragraph 71(1) |
| the independence requirement | paragraph 13 |
| the Inland Revenue | paragraph 68 |
| market value | paragraph 66 (and see paragraph 10(8)) |
| new option | paragraph 61(4) |
| old option | paragraph 61(4) |
| option | paragraph 71(1) |
| ordinary share capital | paragraph 71(1) |
| original option (in Parts VI and VII) | paragraph 56(3) |
| parent company | paragraph 71(1) |
| qualifying company | paragraph 12 |
| qualifying option | paragraph 1 (and see paragraph 61(3)) |
| qualifying shares (in Part VII) | paragraph 56 |
| qualifying subsidiary | paragraph 15 |
| qualifying trade | paragraph 18 |
| relevant company | paragraph 1(3) |
| replacement option | paragraph 61(2) |
| research and development | paragraph 71(1) |
| shares | paragraph 71(1) (and see paragraph 60(4)) |
| single company | paragraph 71(1) |
| tax year | paragraph 71(1) |
| trading activities requirement | paragraph 17 |