# Finance Act 2012, 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), ”.

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Source: https://www.legislation.gov.uk/ukpga/2012/14/schedule/6/paragraph/18 (the official version)
Page: https://openlegislation.uk/finance-act-2012/schedule-6/paragraph-18
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.