EDGE_G_4 12-59-34_Layout 1 - The Tax Shelter Report

56 Edge Performance VCT plc
(vi) any distribution by way of the reduction of the C Share capital, D
Share capital, E Share capital, F Share capital and/or G Share capital
of the Company by extinguishing or reducing the liability of any of the
holders of C Shares, D Shares, E Shares, F Shares and/or G Shares
on any of the Ordinary Shares, C Shares, D Shares, E Share, F
Shares and/or G Shares (as the case may be) in respect of share
capital not paid up, or by paying off paid up share capital; and
(vii) any distribution of assets on the winding up of the Company; and
(viii) any other payment made by the Company to holders of C Shares, D
Shares, E Shares, F Shares and/or G Shares
“E Share Fund” the net assets of Edge Performance attributable to holders of E Shares
“E Shares” E shares of 10p each in the capital of Edge Performance (ISIN
GB00B00DDX23)
“Edge Group”
Edge Group Limited
“Edge Investment Management” Edge Investment Management Limited
or the “Manager”
“Edge Performance”
Edge Performance VCT plc
“Events Companies”
those companies in the business, or formed for the purpose, of promoting
or co-promoting a series of live events in which Edge Performance intends
to invest
“FSA”
the Financial Services Authority
“F Share Fund” the net assets of Edge Performance attributable to holders of F Shares
“F Shares” F shares of 10p each in the capital of Edge Performance (ISIN:
GB00B560SW69)
“FSMA” the Financial Services and Markets Act 2000
“G Share Fund” the net assets of Edge Performance attributable to holders of G Shares
“G Shares” G shares of 10p each in the capital of Edge Performance (ISIN:
GBOOB4LQCP32)
“HMRC”
HM Revenue & Customs
“ITA” Income Tax Act 2007
“Investor”
subscribers for G Shares under the Prospectus
“Listing Rules”
the listing rules issued by the FSA
“London Stock Exchange”
London Stock Exchange plc
“Maximum Subscription”
the maximum subscription under the Offer which is for 10,000,000 G
Shares
“Mintel”
Mintel International Group Limited
“Official List”
the Official List of the UK Listing Authority
“Ordinary Shares”
Ordinary shares of 10p each in the capital of Edge Performance in issue
before their conversion into Deferred Shares
“Offer” or “Offer for Subscription” the offer for subscription of up to 10,000,000 G Shares or, if oversubscribed
(or, in the opinion of the Directors likely to be over-subscribed),
up to 30,000,000 G Shares at the discretion of the Directors as described
in this document
“Offer Price”
100p (UK sterling) per Share
“Ordinary Share Fund”
the net assets of Edge Performance attributable to the holders of Ordinary
Shares
“PLUS”
a market operated by Plus Markets Group plc and authorised and regulated
by the FSA which allows trading in the shares of unquoted companies
III:4.1
III:4.1
III:4.1