Valid from 28/07/2000
Index of defined expressionsU.K.
130In this Schedule the following expressions are defined or otherwise explained by the provisions indicated—
| approved employee share ownership plan | paragraph 129(1) (and see paragraph 118(7)) |
| approved profit sharing scheme | paragraph 129(1) |
| articles of association | paragraph 129(1) |
| associated company | paragraph 126 (and see paragraph 67(3)) |
| award of shares | paragraph 3(1) |
| ceasing to be in relevant employment (in relation to a participant) | paragraph 123 |
| ceasing to be subject to plan (in relation to shares) | paragraph 122 |
| company | paragraph 129(1) |
| the company (in relation to an employee share ownership plan) | paragraph 1(4) |
| connected person | paragraph 129(2) |
| consortium (member of) | paragraph 129(4) |
| control | paragraph 129(1) (and see paragraph 127) |
| deduction (in Part XII) | paragraph 105 |
| dividend shares | paragraph 53(1) |
| eligible shares (in Part VIII) | paragraph 59 |
| employee share ownership plan | paragraph 1(1) |
| foreign cash dividend | paragraph 129(1) |
| forfeiture (provision for) | paragraph 65(6) |
| free shares | paragraph 1(1)(a) |
| group of companies | paragraph 129(1) |
| group plan | paragraph 2(1) |
| holding period | paragraph 31 |
| the Inland Revenue | paragraph 124 |
| market value (of shares) | paragraph 125 |
| matching shares | paragraph 1(2) |
| ordinary share capital | paragraph 129(1) |
| parent company | paragraph 2(1) |
| participant (in relation to an employee share ownership plan) | paragraph 3(3) |
| participant’s plan shares | paragraph 129(1) (and see paragraph 115(4)) |
| participating company (in relation to a group plan) | paragraph 2(2) |
| participation in an award of shares | paragraph 3(2) |
| partnership share agreement | paragraph 34 |
| partnership shares | paragraph 1(1)(b) |
| PAYE obligations | paragraph 129(1) |
| performance allowance | paragraph 25 |
| plan shares | paragraph 129(1) (and see paragraphs 115 and 116) |
| the plan trust | paragraph 68(2) |
| qualifying corporate bond | paragraph 129(1) |
| qualifying employee | paragraph 8(4) |
| readily convertible asset | paragraph 128 |
| reinvestment (in Part VII) | paragraph 53(1) |
| relevant employment | paragraph 123(2) |
| salary (in Part V) | paragraph 48 |
| shares | paragraph 129(3) (and in the context of a new holding paragraph 115(8)) |
| tax year | paragraph 129(1) |
| the trustees | paragraph 68(1) |
| withdrawal of shares from plan | paragraph 122(1) |