# Taxation of Chargeable Gains Act 1992, Paragraph 31

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

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
Exempt 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

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Source: https://www.legislation.gov.uk/ukpga/1992/12/schedule/7AC/paragraph/31 (the official version)
Page: https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/schedule-7AC/paragraph-31
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.