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Finance Act 2003

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

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Version Superseded: 19/07/2006

Status:

Point in time view as at 01/01/2004.

Changes to legislation:

Finance Act 2003, Cross Heading: Index of defined expressions is up to date with all changes known to be in force on or before 16 July 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations. Help about Changes to Legislation

Index of defined expressionsU.K.

31U.K.In this Schedule the following expressions are defined or otherwise explained by the provisions indicated:

commercial association of companiesparagraph 29(2)
consortiumparagraph 29(1)
Contributions and Benefits Actparagraph 30
controlparagraph 30
[F1convertible shares paragraph 22B]
employment and related expressionsparagraph 26
the employeeparagraph 1(3)
employing companyparagraph 1(3)
groupparagraph 28(b)
group companyparagraph 28(a)
insurance companyparagraph 30
investment companyparagraph 30
life assurance businessparagraph 30
market valueparagraph 30
optionparagraph 30
ordinary sharesparagraph 30
parent companyparagraph 28(c)
the recipientparagraph 1(3)
[F1restricted shares paragraph 19]
sharesparagraph 30
F2. . .F2. . .
within the charge to corporation tax (of a business)paragraph 3(2)

Textual Amendments

F1Words in Sch. 23 para. 31 inserted (with effect in accordance with Sch. 22 paras. 68(2), 69(2) of the amending Act) by Finance Act 2003 (c. 14), Sch. 22 para. 73(3)(4); S.I. 2003/1997, art. 2

F2Sch. 23 para. 31 entry repealed (with effect in accordance with Sch. 22 paras. 68(2), 69(2) of the amending Act) by Finance Act 2003 (c. 14), Sch. 22 para. 73(2)(4), Sch. 43 Pt. 3(4) Note; S.I. 2003/1997, art. 2

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