# Finance Act 2003, Section 122: Index of defined expressions

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

In this Part the expressions listed below are defined or otherwise explained by the provisions indicated—
acquisition relief
Schedule 7, paragraph 8(1)
. . .
. . .
bare trust
Schedule 16, paragraph 1(2)
the Board (in relation to the Inland Revenue)
section 42(3)
chargeable consideration
section 50 and Schedule 4
chargeable interest
section 48(1)
chargeable transaction
section 49
charities relief
Schedule 8, paragraph 1(1)
closure notice
Schedule 10, paragraph 23(1) (in relation to a land transaction return); ...
co-ownership scheme seeding relief
Schedule 7A, paragraph 10(1)
co-ownership authorised contractual scheme
section 102A
co-ownership contractual scheme
section 102A
company
section 100 (except as otherwise expressly provided)
. . .
. . .
contingent (in relation to consideration)
section 51(3)
delivery (in relation to a land transaction return)
Schedule 10, paragraph 2(2)
discovery assessment
Schedule 10, paragraph 28(1)
effective date (in relation to a land transaction)
section 119
employee
section 121
exempt interest
section 48(2) to (5)
filing date (in relation to a land transaction return)
Schedule 10, paragraph 2(1)
implementation date
Schedule 19, paragraph 2(2)
the Inland Revenue
section 113
jointly entitled
section 121
land
section 121
land transaction
section 43(1)
land transaction return
section 76(1)
lease (and related expressions)
Schedule 17A
linked transactions
section 108
main subject-matter (in relation to a land transaction)
section 43(6)
major interest (in relation to land)
section 117
market value
section 118
non-resident transaction
Schedule 9A, paragraph 2
notice of enquiry
Schedule 10, paragraph 12(1) (in relation to a land transaction return); ...
notifiable (in relation to a land transaction)
section 77 (see too sections 71A(7) and 72A(7)) and paragraph 30 of Schedule 15
operator (in relation to a co-ownership authorised contractual scheme)
section 102A
PAIF seeding relief
Schedule 7A, paragraph 1(1)
partnership (and related expressions)
Schedule 15, paragraphs 1 to 4
purchaser
section 43(4)
. . .
. . .
reconstruction relief
Schedule 7, paragraph 7(1)
. . .
. . .
Reserved Investor Fund (Contractual Scheme)
section 102A
residential property
section 116
Revenue certificate
section 79(3)(a)
Revenue determination
Schedule 10, paragraph 25(1)
self-assessment
section 76(3)(a)
. . .
. . .
settlement
Schedule 16, paragraph 1(1) (except as otherwise expressly provided)
. . .
. . .
statutory provision
section 121
subject-matter (in relation to a land transaction)
section 43(6)
substantial performance (in relation to a contract)
section 44(5) to (7)
. . .
. . .
tax
section 121
tribunal
section 121
uncertain (in relation to consideration)
section 51(3)
unit holder
section 101(4)
unit trust scheme
section 101(4)
vendor
section 43(4) (see too section 45A(9) and paragraphs 8, 10 and 11 of Schedule 2A)

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Source: https://www.legislation.gov.uk/ukpga/2003/14/section/122 (the official version)
Page: https://openlegislation.uk/finance-act-2003/section-122
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.