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 |
| [F1convertible shares | paragraph 22B] |
| 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) |
| [F1restricted shares | paragraph 19] |
| shares | paragraph 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F2Sch. 23 para. 31 entry repealed (with effect in accordance with Sch. 22 paras. 68(2), 69(2) of the amending Act) by Finance Act 2003 (c. 14), Sch. 22 para. 73(2)(4), Sch. 43 Pt. 3(4) Note;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