# Finance Act 2000, Paragraph 130

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

In this Schedule the following expressions are defined or otherwise explained by the provisions indicated—
approved employee share ownership plan
paragraph 129(1) (and see paragraph 118(7))
approved profit sharing scheme
paragraph 129(1)
articles of association
paragraph 129(1)
associated company
paragraph 126 (and see paragraph 67(3))
award of shares
paragraph 3(1)
ceasing to be in relevant employment (in relation to a participant)
paragraph 123
ceasing to be subject to plan (in relation to shares)
paragraph 122
company
paragraph 129(1)
the company (in relation to an employee share ownership plan)
paragraph 1(4)
connected person
paragraph 129(2)
consortium (member of)
paragraph 129(4)
control
paragraph 129(1) (and see paragraph 127)
deduction (in Part XII)
paragraph 105
dividend shares
paragraph 53(1)
eligible shares (in Part VIII)
paragraph 59
employee share ownership plan
paragraph 1(1)
foreign cash dividend
paragraph 129(1)
forfeiture (provision for)
paragraph 65(6)
free shares
paragraph 1(1)(a)
group of companies
paragraph 129(1)
group plan
paragraph 2(1)
holding period
paragraph 31
the Inland Revenue
paragraph 124
market value (of shares)
paragraph 125
matching shares
paragraph 1(2)
ordinary share capital
paragraph 129(1)
parent company
paragraph 2(1)
participant (in relation to an employee share ownership plan)
paragraph 3(3)
participant’s plan shares
paragraph 129(1) (and see paragraph 115(4))
participating company (in relation to a group plan)
paragraph 2(2)
participation in an award of shares
paragraph 3(2)
partnership share agreement
paragraph 34
partnership shares
paragraph 1(1)(b)
PAYE obligations
paragraph 129(1)
performance allowance
paragraph 25
plan shares
paragraph 129(1) (and see paragraphs 115 and 116)
the plan trust
paragraph 68(2)
qualifying corporate bond
paragraph 129(1)
qualifying employee
paragraph 8(4)
readily convertible asset
paragraph 128
reinvestment (in Part VII)
paragraph 53(1)
relevant employment
paragraph 123(2)
salary (in Part V)
paragraph 48
shares
paragraph 129(3) (and in the context of a new holding paragraph 115(8))
tax year
paragraph 129(1)
the trustees
paragraph 68(1)
withdrawal of shares from plan
paragraph 122(1)

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Source: https://www.legislation.gov.uk/ukpga/2000/17/schedule/8/paragraph/130 (the official version)
Page: https://openlegislation.uk/finance-act-2000/schedule-8/paragraph-130
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.