{
  "url": "https://openlegislation.uk/finance-act-2012/schedule-6/paragraph-18",
  "json_url": "https://openlegislation.uk/finance-act-2012/schedule-6/paragraph-18.json",
  "legislation": "ukpga/2012/14",
  "legislation_title": "Finance Act 2012",
  "legislation_url": "https://openlegislation.uk/finance-act-2012",
  "path": "schedule/6/paragraph/18",
  "kind": "paragraph",
  "number": "18",
  "heading": null,
  "text": "(1) Schedule 4 (index of defined expressions) is amended as follows.\n(2) Insert the following entries at the appropriate places—\n“\narrangements (in Part 5A)\nsection 257HJ(1)\n”\n“\nassociate (in Part 5A)\nsection 257HJ(1)\n”\n“\nbonus shares (in Part 5A)\nsection 257HJ(1)\n”\n“\ncompliance certificate (in Part 5A)\nsection 257EC(1)\n”\n“\ncompliance statement (in Part 5A)\nsection 257ED(1)\n”\n“\ndirector (in Part 5A)\nsection 257HJ(1)\n”\n“\ndisposal of shares (in Part 5A)\nsection 257HH\n”\n“\nEIS relief (in Part 5A)\nsection 257HJ(1)\n”\n“\ngroup (in Part 5A)\nsection 257HJ(1)\n”\n“\ngroup company (in Part 5A)\nsection 257HJ(1)\n”\n“\nissue of shares (in Part 5A)\nsection 257HI\n”\n“\nmarket value (in Part 5A)\nsection 257HJ(6)\n”\n“\nnew qualifying trade (in Part 5A)\nsection 257HF\n”\n“\nordinary shares (in Part 5A)\nsection 257HJ(1)\n”\n“\nparent company (in Part 5A)\nsection 257HJ(1)\n”\n“\nperiod A, period B (in Part 5A)\nsection 257AC\n”\n“\npermanent establishment (in Part 5A)\nsection 257HJ(1)\n”\n“\nqualifying business activity (in Part 5A)\nsection 257HG\n”\n“\nqualifying subsidiary (in Part 5A)\nsection 257HJ(1)\n”\n“\nqualifying 90% subsidiary (in Part 5A)\nsection 257HJ(1)\n”\n“\nresearch and development (in Part 5A)\nsection 257HJ(1)\n”\n“\nSEIS (in Part 5A)\nsection 257A(2)\n”\n“\nsingle company (in Part 5A)\nsection 257HJ(1)\n”\n(3) In the entry for “control”, in the second column, after “257(3),” insert “ 257HJ(3), ”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2012/14/schedule/6/paragraph/18",
    "retrieved_at": "2026-10-29T09:08:44.989153+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}