{
  "url": "https://openlegislation.uk/finance-act-2000/schedule-14/paragraph-72",
  "json_url": "https://openlegislation.uk/finance-act-2000/schedule-14/paragraph-72.json",
  "legislation": "ukpga/2000/17",
  "legislation_title": "Finance Act 2000",
  "legislation_url": "https://openlegislation.uk/finance-act-2000",
  "path": "schedule/14/paragraph/72",
  "kind": "paragraph",
  "number": "72",
  "heading": null,
  "text": "In this Schedule the following expressions are defined or otherwise explained by the provisions indicated:\narrangements\nparagraph 71(1)\nclosure notice (in Part I)\nparagraph 5(4)\ncompany\nparagraph 71(1)\ncompany reorganisation (in Part VIII)\nparagraph 59(2)\nconnected person\nparagraph 71(2)\ndisqualifying event\nparagraphs 47 to 52\neligible employee\nparagraph 27\nemployer company\nparagraph 1(3)\nexcluded activities\nparagraph 19\ngross assets requirement\nparagraph 16\ngroup and group company\nparagraph 71(1)\nthe independence requirement\nparagraph 13\nthe Inland Revenue\nparagraph 68\nmarket value\nparagraph 66 (and see paragraph 10(8))\nnew option\nparagraph 61(4)\nold option\nparagraph 61(4)\noption\nparagraph 71(1)\nordinary share capital\nparagraph 71(1)\noriginal option (in Parts VI and VII)\nparagraph 56(3)\nparent company\nparagraph 71(1)\nqualifying company\nparagraph 12\nqualifying option\nparagraph 1 (and see paragraph 61(3))\nqualifying shares (in Part VII)\nparagraph 56\nqualifying subsidiary\nparagraph 15\nqualifying trade\nparagraph 18\nrelevant company\nparagraph 1(3)\nreplacement option\nparagraph 61(2)\nresearch and development\nparagraph 71(1)\nshares\nparagraph 71(1) (and see paragraph 60(4))\nsingle company\nparagraph 71(1)\ntax year\nparagraph 71(1)\ntrading activities requirement\nparagraph 17",
  "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/72",
    "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."
}