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 companies | paragraph 29(2) |
| consortium | paragraph 29(1) |
| Contributions and Benefits Act | paragraph 30 |
| control | paragraph 30 |
| [F1convertible shares | paragraph 22B] |
| [F2the EMI code | 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) |
| F3. . . | F3. . . |
| investment company | paragraph 30 |
| F3. . . | F3. . . |
| market value | paragraph 30 |
| option | paragraph 30 |
| ordinary shares | paragraph 30 |
| parent company | paragraph 28(c) |
| [F2qualifying option | paragraph 30] |
| the recipient | paragraph 1(3) |
| [F1restricted shares | paragraph 19] |
| shares | paragraph 30 |
| F4. . . | F4. . . |
| 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
F2Words in Sch. 23 para. 31 inserted (with application in accordance with s. 93(6) of the amending Act) by Finance Act 2006 (c. 25), s. 93(5)
F3Sch. 23 para. 31 entries repealed (with effect in accordance with Sch. 10 para. 17(2) of the amending Act) by Finance Act 2007 (c. 11), Sch. 10 para. 14(11)(b)
F4Sch. 23 para. 31 entry repealed (with effect in accordance with Sch. 22 paras. 68(2), 69(2) of the amending Act) by Finance Act 2003 (c. 14), Sch. 22 para. 73(2)(4), Sch. 43 Pt. 3(4) Note;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