Section 169VY — Taxation of Chargeable Gains Act 1992: General definitions

General definitions 169VY In this Chapter— “employee” (except in the expression “relevant employee”, which is to be read in accordance with section 169VW) has the meaning given by section 4 of ITEPA 2003; “ employment ” has the meaning given by section 4 of ITEPA 2003; “ exchange of shares ” is to be read in accordance with section 169VR(3); “ excluded share ” has the meaning given by section 169VB; a “holding” of shares in a company means a holding of such shares which by virtue of section 104(1) is to be regarded as a single asset; “investors' relief” has the meaning given by section 169VA(3); “ office ” has the meaning given by section 5(3) of ITEPA 2003; “ ordinary shares ”, in relation to a company, means any shares forming part of the company's ordinary share capital (within the meaning given by section 989 of ITA 2007); “ potentially qualifying share ” has the meaning given by section 169VB; “ qualifying person ” has the meaning given by section 169VC(7); “ qualifying share ” has the meaning given by section 169VB; “ subscribe ” is to be read in accordance with section 169VU; “trading company” and “the holding company of a trading group” are to be read in accordance with section 169VV.