SCHEDULE 14Enterprise management incentives
Part IXSupplementary 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 |