SCHEDULES
SCHEDULE 14
Part IX

Supplementary provisions

Index of defined expressions
72
In 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
Sch. 14 repealed (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by Income Tax (Earnings and Pensions) Act 2003 (c. 1), Sch. 8 Pt. 1 (with Sch. 7)