Paragraph 31 F1
United Kingdom
In this Schedule the expressions listed below are defined or otherwise explained by the provisions indicated:
| asset related to shares | paragraph 30 |
| company | paragraph 26(1)(a) |
| company invested in | paragraph 1 |
| F2Exempt unauthorised unit trust | paragraph 3B(7) |
| 51% subsidiary | paragraph 26(4) and (5) |
| group (and member of group) | paragraph 26(1)(b) and (5) |
| holding company | paragraph 26(3) |
| interest in shares | paragraph 29 |
| investing company | paragraph 1 |
| joint venture company | paragraph 24(1) |
| Qualifying institutional investor | paragraph 30A |
| qualifying shareholding (in joint venture company) | paragraph 24(2) |
| subgroup | paragraph 26(2) |
| trade | paragraph 27 |
| trading company | paragraph 20 |
| trading group | paragraph 21 |
| trading subgroup | paragraph 22 |
| twelve-month period | paragraph 28 |
Annotations
Textual amendments
- F1
Sch. 7AC inserted (with effect in accordance with s. 44(3)(4) of the amending Act) by Finance Act 2002 (c. 23), Sch. 8 para. 1
- F2
Words in Sch. 7AC para. 31 inserted (with effect in accordance with s. 28(7) of the amending Act) by Finance (No. 2) Act 2017 (c. 32), s. 28(6)