Paragraph 18
(1)
Schedule 4 (index of defined expressions) is amended as follows.
(2)
Insert the following entries at the appropriate places—
“
arrangements (in Part 5A) section 257HJ(1) ”
“
associate (in Part 5A) section 257HJ(1) ”
“
bonus shares (in Part 5A) section 257HJ(1) ”
“
compliance certificate (in Part 5A) section 257EC(1) ”
“
compliance statement (in Part 5A) section 257ED(1) ”
“
director (in Part 5A) section 257HJ(1) ”
“
disposal of shares (in Part 5A) section 257HH ”
“
EIS relief (in Part 5A) section 257HJ(1) ”
“
group (in Part 5A) section 257HJ(1) ”
“
group company (in Part 5A) section 257HJ(1) ”
“
issue of shares (in Part 5A) section 257HI ”
“
market value (in Part 5A) section 257HJ(6) ”
“
new qualifying trade (in Part 5A) section 257HF ”
“
ordinary shares (in Part 5A) section 257HJ(1) ”
“
parent company (in Part 5A) section 257HJ(1) ”
“
period A, period B (in Part 5A) section 257AC ”
“
permanent establishment (in Part 5A) section 257HJ(1) ”
“
qualifying business activity (in Part 5A) section 257HG ”
“
qualifying subsidiary (in Part 5A) section 257HJ(1) ”
“
qualifying 90% subsidiary (in Part 5A) section 257HJ(1) ”
“
research and development (in Part 5A) section 257HJ(1) ”
“
SEIS (in Part 5A) section 257A(2) ”
“
single company (in Part 5A) section 257HJ(1) ”
(3)
In the entry for “control”, in the second column, after “257(3),” insert “ 257HJ(3), ”.