# Finance Act 2000, Paragraph 71

Extent: E+W+S+N.I.

(1) In this Schedule—
“arrangements” includes any scheme, agreement or understanding, whether or not legally enforceable;
“company” means any body corporate;
“group”, in relation to a parent company, means that company and its 51% subsidiaries;
“group company”, in relation to a parent company, means that company or any of its 51% subsidiaries;
“parent company” means a company that has one or more 51% subsidiaries and “single company” means a company that does not;
“option” means any right to acquire shares;
“ordinary share capital” has the meaning given in section 832(1) of the Taxes Act 1988;
“research and development” has the meaning given by section 837A of the Taxes Act 1988;
“shares” includes stock; and
“tax year” means a year of assessment.
(2) Section 839 of the Taxes Act 1988 (connected persons) applies for the purposes of this Schedule.

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Source: https://www.legislation.gov.uk/ukpga/2000/17/schedule/14/paragraph/71 (the official version)
Page: https://openlegislation.uk/finance-act-2000/schedule-14/paragraph-71
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.