{
  "url": "https://openlegislation.uk/finance-act-2000/schedule-14/paragraph-71",
  "json_url": "https://openlegislation.uk/finance-act-2000/schedule-14/paragraph-71.json",
  "legislation": "ukpga/2000/17",
  "legislation_title": "Finance Act 2000",
  "legislation_url": "https://openlegislation.uk/finance-act-2000",
  "path": "schedule/14/paragraph/71",
  "kind": "paragraph",
  "number": "71",
  "heading": null,
  "text": "(1) In this Schedule—\n“arrangements” includes any scheme, agreement or understanding, whether or not legally enforceable;\n“company” means any body corporate;\n“group”, in relation to a parent company, means that company and its 51% subsidiaries;\n“group company”, in relation to a parent company, means that company or any of its 51% subsidiaries;\n“parent company” means a company that has one or more 51% subsidiaries and “single company” means a company that does not;\n“option” means any right to acquire shares;\n“ordinary share capital” has the meaning given in section 832(1) of the Taxes Act 1988;\n“research and development” has the meaning given by section 837A of the Taxes Act 1988;\n“shares” includes stock; and\n“tax year” means a year of assessment.\n(2) Section 839 of the Taxes Act 1988 (connected persons) applies for the purposes of this Schedule.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [
    {
      "type": "inserted",
      "affecting": "asp/2001/8",
      "affecting_title": "Regulation of Care (Scotland) Act 2001"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2000/17/schedule/14/paragraph/71",
    "retrieved_at": "2026-10-29T09:21:00.128981+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}