# Finance Act 2000, Paragraph 103

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

In this Schedule the following expressions are defined or otherwise explained by the provisions indicated:
allowable loss
paragraph 102(1)
application (in Part X)
paragraph 89(5)
arrangements
paragraph 102(1)
associate
paragraph 99
the Board
paragraph 100
chargeable gain
paragraph 102(1)
class (of shares)
paragraph 102(1) and (2)
compliance certificate
paragraph 41
compliance statement
paragraph 42
connected person
paragraph 102(3)
CTA 2010
paragraph 102(1)
deferral relief
paragraph 77
director
paragraph 102(1)
disposal
paragraph 96
excluded activities
paragraph 26
group
paragraph 102(1)
group company
paragraph 102(1)
held continuously (in relation to shares)
paragraph 97
the Inland Revenue
paragraph 100
the investing company
paragraph 2
investment relief
paragraph 1
issue of shares
paragraph 98
the issuing company
paragraph 2
loss relief
paragraph 67(1)
market value
paragraph 102(5)
material interest
paragraph 7
new company (in paragraphs 83 to 87)
paragraph 83
new shares (in paragraphs 83 to 87)
paragraph 83
non-financial trade
paragraph 11
non-financial trading group
paragraph 12
old company (in paragraphs 83 to 87)
paragraph 83
old shares (in paragraphs 83 to 87)
paragraph 83
ordinary share capital
paragraphs 7 and 102(1)
ordinary shares
paragraph 102(1)
parent company
paragraph 102(1)
the period of restriction
paragraph 48
the qualification period
paragraph 3
the qualifying shares (in Part VIII)
paragraph 75
qualifying subsidiary
paragraph 21
qualifying 90% subsidiary
paragraph 23A
qualifying trade
paragraph 25
in receivership
paragraph 102(4)(b)
relevant preference shares
paragraph 9
the relevant shares
paragraph 2
relief attributable to shares
investment relief
paragraph 45
deferral relief
paragraph 77
research and development
paragraph 102(1)
single company
paragraph 102(1)
the 1992 Act
paragraph 102(1)
trading activities requirement
paragraph 23(2) and (3)

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Source: https://www.legislation.gov.uk/ukpga/2000/17/schedule/15/paragraph/103 (the official version)
Page: https://openlegislation.uk/finance-act-2000/schedule-15/paragraph-103
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.