ESSUM38700 - Supplementary & Defined terms: Minor definitions

Paragraph 48 provides definitions of the following terms:

Certified SAYE savings arrangement - has the meaning given in section 703 (1) of ITTOIA 2005 (see ESSUM34130)

Company - A body corporate

Market Value - The same meaning as it has for the purposes of TCGA 1992 by virtue of Part 8 of that Act

Member of a consortium owning another company - If it is one of a number of companies which between them own not less than 75% of that other company’s ordinary share capital and each of which owns not less than 5% of that capital