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Changes over time for: Cross Heading: Index of defined expressions


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Status:
Point in time view as at 01/04/2010.
Changes to legislation:
There are currently no known outstanding effects for the Income Tax (Earnings and Pensions) Act 2003, Cross Heading: Index of defined expressions.

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Index of defined expressionsU.K.
59U.K.In the EMI code the following expressions are defined or otherwise explained by the provisions indicated below:
the appropriate time | paragraph 1(4) |
arrangements | paragraph 58(1) |
child | [section 721(6)] |
close company | [section 989 of ITA 2007], (and see paragraph 29(4)) |
closure notice | paragraph 47(4) |
company | paragraph 58 |
company reorganisation (in Part 6 of this Schedule) | paragraph 39(2) |
connected person | section 718 |
control | section 719 (and see paragraphs 10(2) and 23(6)) |
disqualifying event | see sections 532 to 539 |
distribution | [section 989 of ITA 2007] |
earnings | section 62 and see section 721(7) |
the EMI code | section 527(3) |
employee and employment | section 4 |
eligible employee | paragraph 24 |
employer company | paragraph 2 |
excluded activities | paragraph 16 |
farming | [section 996 of ITA 2007] |
. . . | . . . |
generally accepted accounting practice | [section 997 of ITA 2007] |
group of companies | paragraph 58 |
the group | paragraph 58 |
. . . | ... |
market value | paragraph 55 (and see paragraph 5(7)) |
met (in Part 7 of this Schedule) | paragraph 44(7) |
new option | paragraph 41(7) |
notice | [section 989 of ITA 2007] |
[offshore installation] | [sections 1001 and 1002 of ITA 2007] |
old option | paragraph 41(7) |
ordinary share capital | [section 989 of ITA 2007] |
original option | section 529(3) |
parent company | paragraph 58 |
personal representative | [section 989 of ITA 2007] |
qualifying company | paragraph 8 |
qualifying option | section 527(4) (and see paragraph 41(5)) |
qualifying subsidiary | paragraph 11 |
qualifying trade | paragraph 15 |
relevant company | paragraph 2 |
replacement option | section 527(4) |
the requirements of this Schedule | section 527(4) |
research and development | paragraph 58 |
share option | section 527(4) |
shares | paragraph 58 (and see paragraph 40(4)(a)) |
single company | paragraph 58 |
. . . | . . . |
51% subsidiary | [section 989 of ITA 2007] |
tax | [section 989 of ITA 2007] |
tax year | [section 4(2) of ITA 2007 (as applied by section 989 of that Act)] |
trade | [section 989 of ITA 2007] |
[tribunal | section 989 of ITA 2007] |
United Kingdom | [section 1013 of ITA 2007] |
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