Index of definitionsU.K.
42U.K.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 |