# Finance Act 2000, Paragraph 72

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

In this Schedule the following expressions are defined or otherwise explained by the provisions indicated:
arrangements
paragraph 71(1)
closure notice (in Part I)
paragraph 5(4)
company
paragraph 71(1)
company reorganisation (in Part VIII)
paragraph 59(2)
connected person
paragraph 71(2)
disqualifying event
paragraphs 47 to 52
eligible employee
paragraph 27
employer company
paragraph 1(3)
excluded activities
paragraph 19
gross assets requirement
paragraph 16
group and group company
paragraph 71(1)
the independence requirement
paragraph 13
the Inland Revenue
paragraph 68
market value
paragraph 66 (and see paragraph 10(8))
new option
paragraph 61(4)
old option
paragraph 61(4)
option
paragraph 71(1)
ordinary share capital
paragraph 71(1)
original option (in Parts VI and VII)
paragraph 56(3)
parent company
paragraph 71(1)
qualifying company
paragraph 12
qualifying option
paragraph 1 (and see paragraph 61(3))
qualifying shares (in Part VII)
paragraph 56
qualifying subsidiary
paragraph 15
qualifying trade
paragraph 18
relevant company
paragraph 1(3)
replacement option
paragraph 61(2)
research and development
paragraph 71(1)
shares
paragraph 71(1) (and see paragraph 60(4))
single company
paragraph 71(1)
tax year
paragraph 71(1)
trading activities requirement
paragraph 17

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Source: https://www.legislation.gov.uk/ukpga/2000/17/schedule/14/paragraph/72 (the official version)
Page: https://openlegislation.uk/finance-act-2000/schedule-14/paragraph-72
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.