Finance Act 2000

Index of defined expressionsU.K.

72In this Schedule the following expressions are defined or otherwise explained by the provisions indicated:

arrangementsparagraph 71(1)
closure notice (in Part I)paragraph 5(4)
companyparagraph 71(1)
company reorganisation (in Part VIII)paragraph 59(2)
connected personparagraph 71(2)
disqualifying eventparagraphs 47 to 52
eligible employeeparagraph 27
employer companyparagraph 1(3)
excluded activitiesparagraph 19
gross assets requirementparagraph 16
group and group companyparagraph 71(1)
the independence requirementparagraph 13
the Inland Revenueparagraph 68
market valueparagraph 66 (and see paragraph 10(8))
new optionparagraph 61(4)
old optionparagraph 61(4)
optionparagraph 71(1)
ordinary share capitalparagraph 71(1)
original option (in Parts VI and VII)paragraph 56(3)
parent companyparagraph 71(1)
qualifying companyparagraph 12
qualifying optionparagraph 1 (and see paragraph 61(3))
qualifying shares (in Part VII)paragraph 56
qualifying subsidiaryparagraph 15
qualifying tradeparagraph 18
relevant companyparagraph 1(3)
replacement optionparagraph 61(2)
research and developmentparagraph 71(1)
sharesparagraph 71(1) (and see paragraph 60(4))
single companyparagraph 71(1)
tax yearparagraph 71(1)
trading activities requirementparagraph 17