SCHEDULE 10Sale etc of lessor companies etc
Part 4Miscellaneous
Index of definitions
42
The following table lists the places where expressions used in this Schedule are defined or otherwise explained in this Schedule for the purposes of this Schedule or a Part of this Schedule—
Expression | Provision |
|---|---|
associated company (in Part 2) | paragraph 9 |
associated company (in Part 3) | paragraph 26 |
business of leasing plant or machinery (in Part 2) | paragraphs 6 to 8 |
business of leasing plant or machinery (in Part 3) | paragraphs 6 to 8 and 25 |
company | paragraph 41 |
company's percentage share in any profits or loss of a business (in Part 3) | paragraph 28 |
connected persons | paragraph 41 |
consortium and related expressions | paragraph 14 |
excluded lease of background plant or machinery for a building | paragraph 41 |
profits or assets available for distribution to equity holders (in Part 2) | paragraph 15 |
finance lease | paragraph 41 |
fixture | paragraph 41 |
loss (in Part 3) | paragraph 37 |
market value (in relation to plant or machinery) | paragraph 41 |
notional business (in Part 3) | paragraph 23 |
plant or machinery | paragraph 41 |
plant or machinery lease | paragraph 41 |
profits (in Part 3) | paragraph 37 |
qualifying change in a company's interest in a business (in Part 3) | paragraphs 27 and 28 |
qualifying change of ownership in relation to a company | paragraphs 10 to 13 |
qualifying leased plant or machinery (in Part 2) | paragraph 6 |
qualifying 75% subsidiary | paragraph 15 |
qualifying 90% subsidiary | paragraph 15 |
relevant change in the relationship between companies | paragraph 10 |