31U.K.In this Schedule the following expressions are defined or otherwise explained by the provisions indicated:
| commercial association of companies | paragraph 29(2) |
| consortium | paragraph 29(1) |
| Contributions and Benefits Act | paragraph 30 |
| control | paragraph 30 |
| employment and related expressions | paragraph 26 |
| the employee | paragraph 1(3) |
| employing company | paragraph 1(3) |
| group | paragraph 28(b) |
| group company | paragraph 28(a) |
| insurance company | paragraph 30 |
| investment company | paragraph 30 |
| life assurance business | paragraph 30 |
| market value | paragraph 30 |
| option | paragraph 30 |
| ordinary shares | paragraph 30 |
| parent company | paragraph 28(c) |
| the recipient | paragraph 1(3) |
| shares | paragraph 30 |
| subject to forfeiture | paragraph 19 |
| within the charge to corporation tax (of a business) | paragraph 3(2) |