SCHEDULE 15The corporate venturing scheme
Part XISupplementary 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 trade | paragraph 25 |
in receivership | paragraph 102(4)(b) |
relevant preference shares | paragraph 9 |
the relevant shares | paragraph 2 |
relief attributable to shares | |
| paragraph 45 |
| 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) |