Section 122 — Finance Act 2003: Index of defined expressions

Index of defined expressions 122 In this Part the expressions listed below are defined or otherwise explained by the provisions indicated— acquisition relief Schedule 7, paragraph 8(1) . . . . . . bare trust Schedule 16, paragraph 1(2) the Board (in relation to the Inland Revenue) section 42(3) chargeable consideration section 50 and Schedule 4 chargeable interest section 48(1) chargeable transaction section 49 charities relief Schedule 8, paragraph 1(1) closure notice Schedule 10, paragraph 23(1) (in relation to a land transaction return); ... co-ownership scheme seeding relief Schedule 7A, paragraph 10(1) co-ownership authorised contractual scheme section 102A co-ownership contractual scheme section 102A company section 100 (except as otherwise expressly provided) . . . . . . contingent (in relation to consideration) section 51(3) delivery (in relation to a land transaction return) Schedule 10, paragraph 2(2) discovery assessment Schedule 10, paragraph 28(1) effective date (in relation to a land transaction) section 119 employee section 121 exempt interest section 48(2) to (5) filing date (in relation to a land transaction return) Schedule 10, paragraph 2(1) implementation date Schedule 19, paragraph 2(2) the Inland Revenue section 113 jointly entitled section 121 land section 121 land transaction section 43(1) land transaction return section 76(1) lease (and related expressions) Schedule 17A linked transactions section 108 main subject-matter (in relation to a land transaction) section 43(6) major interest (in relation to land) section 117 market value section 118 non-resident transaction Schedule 9A, paragraph 2 notice of enquiry Schedule 10, paragraph 12(1) (in relation to a land transaction return); ... notifiable (in relation to a land transaction) section 77 (see too sections 71A(7) and 72A(7)) and paragraph 30 of Schedule 15 operator (in relation to a co-ownership authorised contractual scheme) section 102A PAIF seeding relief Schedule 7A, paragraph 1(1) partnership (and related expressions) Schedule 15, paragraphs 1 to 4 purchaser section 43(4) . . . . . . reconstruction relief Schedule 7, paragraph 7(1) . . . . . . Reserved Investor Fund (Contractual Scheme) section 102A residential property section 116 Revenue certificate section 79(3)(a) Revenue determination Schedule 10, paragraph 25(1) self-assessment section 76(3)(a) . . . . . . settlement Schedule 16, paragraph 1(1) (except as otherwise expressly provided) . . . . . . statutory provision section 121 subject-matter (in relation to a land transaction) section 43(6) substantial performance (in relation to a contract) section 44(5) to (7) . . . . . . tax section 121 tribunal section 121 uncertain (in relation to consideration) section 51(3) unit holder section 101(4) unit trust scheme section 101(4) vendor section 43(4) (see too section 45A(9) and paragraphs 8, 10 and 11 of Schedule 2A )