# Income Tax (Earnings and Pensions) Act 2003, Paragraph 59

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

In the EMI code the following expressions are defined or otherwise explained by the provisions indicated below:
the appropriate time
paragraph 1(4)
arrangements
paragraph 58(1)
child
section 721(6)
close company
section 989 of ITA 2007, (and see paragraph 29(4))
closure notice
paragraph 47(4)
company
paragraph 58
company reorganisation (in Part 6 of this Schedule)
paragraph 39(2)
connected person
section 718
control
section 719 (and see paragraphs 10(2) and 23(6))
disqualifying event
see sections 532 to 539
distribution
section 989 of ITA 2007
earnings
section 62 and see section 721(7)
the EMI code
section 527(3)
employee and employment
section 4
eligible employee
paragraph 24
employer company
paragraph 2
excluded activities
paragraph 16
farming
section 996 of ITA 2007
. . .
. . .
generally accepted accounting practice
section 997 of ITA 2007
group of companies
paragraph 58
the group
paragraph 58
. . .
...
market value
paragraph 55 (and see paragraph 5(7))
met (in Part 7 of this Schedule)
paragraph 44(7)
new option
paragraph 41(7)
notice
section 989 of ITA 2007
offshore installation
sections 1001 and 1002 of ITA 2007
old option
paragraph 41(7)
ordinary share capital
section 989 of ITA 2007
original option
section 529(3)
parent company
paragraph 58
personal representative
section 989 of ITA 2007
qualifying company
paragraph 8
qualifying option
section 527(4) (and see paragraph 41(5))
qualifying subsidiary
paragraph 11
qualifying trade
paragraph 15
relevant company
paragraph 2
replacement option
section 527(4)
the requirements of this Schedule
section 527(4)
research and development
paragraph 58
share option
section 527(4)
shares
paragraph 58 (and see paragraph 40(4)(a))
single company
paragraph 58
. . .
. . .
51% subsidiary
section 989 of ITA 2007
tax
section 989 of ITA 2007
tax year
section 4(2) of ITA 2007 (as applied by section 989 of that Act)
trade
section 989 of ITA 2007
tribunal
section 989 of ITA 2007
United Kingdom
section 1013 of ITA 2007

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Source: https://www.legislation.gov.uk/ukpga/2003/1/schedule/5/paragraph/59 (the official version)
Page: https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/schedule-5/paragraph-59
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.