SCHEDULES
SCHEDULE 5

Enterprise management incentives
Part 8

Supplementary provisions

Index of defined expressions
59
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
Words in Sch. 5 para. 59 inserted (with effect in accordance with Sch. 27 para. 17(6)(7) of the amending Act) by Finance Act 2004 (c. 12), Sch. 27 para. 17(5)
Words in Sch. 5 para. 59 repealed (18.4.2005) by Commissioners for Revenue and Customs Act 2005 (c. 11), s. 53(1), Sch. 4 para. 124(f), Sch. 5; S.I. 2005/1126, art. 2(2)(h)(i)
Words in Sch. 5 para. 59 Table substituted (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 450(4)(a) (with Sch. 2)
Words in Sch. 5 para. 59 Table substituted (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 450(4)(b) (with Sch. 2)
Words in Sch. 5 para. 59 Table substituted (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 450(4)(c) (with Sch. 2)
Words in Sch. 5 para. 59 Table substituted (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 450(4)(d) (with Sch. 2)
Words in Sch. 5 para. 59 Table substituted (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 450(4)(e) (with Sch. 2)
Words in Sch. 5 para. 59 Table substituted (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 450(4)(f) (with Sch. 2)
Words in Sch. 5 para. 59 Table substituted (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 450(4)(g) (with Sch. 2)
Words in Sch. 5 para. 59 Table substituted (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 450(4)(h) (with Sch. 2)
Words in Sch. 5 para. 59 Table substituted (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 450(4)(i) (with Sch. 2)
Words in Sch. 5 para. 59 Table substituted (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 450(4)(j) (with Sch. 2)
Words in Sch. 5 para. 59 Table substituted (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 450(4)(l) (with Sch. 2)
Words in Sch. 5 para. 59 Table substituted (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 450(4)(m) (with Sch. 2)
Words in Sch. 5 para. 59 Table substituted (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 450(4)(n) (with Sch. 2)
Sch. 5 para. 59 Table entry omitted (1.4.2009) by virtue of The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 357(2)
Sch. 5 para. 59 Table entry omitted (1.4.2009) by virtue of The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 357(3)
Words in Sch. 5 para. 59 Table inserted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 357(4)
Words in Sch. 5 para. 59 substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 399(6) (with Sch. 2)