SCHEDULES
SCHEDULE 15

The corporate venturing scheme
Part XI

Supplementary and general

Index of defined expressions
103
In this Schedule the following expressions are defined or otherwise explained by the provisions indicated:
allowable loss | paragraph 102(1)
application (in Part X) | paragraph 89(5)
arrangements | paragraph 102(1)
associate | paragraph 99
the Board | paragraph 100
chargeable gain | paragraph 102(1)
class (of shares) | paragraph 102(1) and (2)
compliance certificate | paragraph 41
compliance statement | paragraph 42
connected person | paragraph 102(3)
deferral relief | paragraph 77
director | paragraph 102(1)
disposal | paragraph 96
excluded activities | paragraph 26
group | paragraph 102(1)
group company | paragraph 102(1)
held continuously (in relation to shares) | paragraph 97
the Inland Revenue | paragraph 100
the investing company | paragraph 2
investment relief | paragraph 1
issue of shares | paragraph 98
the issuing company | paragraph 2
loss relief | paragraph 67(1)
market value | paragraph 102(5)
material interest | paragraph 7
new company (in paragraphs 83 to 87) | paragraph 83
new shares (in paragraphs 83 to 87) | paragraph 83
non-financial trade | paragraph 11
non-financial trading group | paragraph 12
old company (in paragraphs 83 to 87) | paragraph 83
old shares (in paragraphs 83 to 87) | paragraph 83
ordinary share capital | paragraphs 7 and 102(1)
ordinary shares | paragraph 102(1)
parent company | paragraph 102(1)
the period of restriction | paragraph 48
the qualification period | paragraph 3
the qualifying shares (in Part VIII) | paragraph 75
qualifying subsidiary | paragraph 21
qualifying 90% subsidiary | paragraph 23A
qualifying trade | paragraph 25
in receivership | paragraph 102(4)(b)
relevant preference shares | paragraph 9
the relevant shares | paragraph 2
relief attributable to shares
investment relief | paragraph 45
deferral relief | paragraph 77
research and development | paragraph 102(1)
single company | paragraph 102(1)
the 1992 Act | paragraph 102(1)
trading activities requirement | paragraph 23(2) and (3)
Words in Sch. 15 para. 103 inserted (22.7.2004) (with effect in accordance with Sch. 20 para. 15 of the amending Act) by Finance Act 2004 (c. 12), Sch. 20 para. 14
Words in Sch. 15 para. 103 substituted (retrospective to 6.4.2007) by Finance Act 2007 (c. 11), Sch. 16 paras. 15(4), 18