Glossary

427 resources
S2P
SAMREC
SARs
SAYE option scheme
SAYE scheme
SDLT
SDRT
SE
SEAQ
SEAQ International
SEC
SERPS
SETS
SETSmm
SFA
SIC
SIP
SIPP
SLC
SLD
SME growth market
SORP
SPV
SROs
SSAP
SSE
STAR trust
SUSMI
SWIFT
SWX Europe Limited
Salaried partner
Salary-related scheme
Sale and leaseback
Sale and repurchase agreement
Salmon principles
Sample disclosure
Sarbanes-Oxley Act of 2002
Satisfactory quality
Save as you earn (SAYE) scheme
Scalability
Scale monopoly
Schedule A
Schedule D
Schedule of contributions
Schedule of dilapidations
Schedule to ISDA Master Agreement
Scheme actuary
Scheme apportionment arrangement
Scheme of arrangement
Scheme of management
Scheme rescue
Scheme sanction charge
Scheme-based levy
School federations
Scott Schedule
Scrip dividend
Scrip issue
Search engine
Search order
Search warrant
Sears tooth agreement
Second generation (2G)
Second lien finance
Second reading: ordinary legislative procedure
Second-level domain (SLD)
Secondary information provider (SIP)
Secondary issues
Secondary management buyout
Secondary market
Secondary picketing
Secondary proceedings
Secondary threshold
Secondment agreement
Secret trust
Section 106 agreement
Section 146 notice
Section 151 Officer
Section 179 valuation
Section 212 notice
Section 25 factors
Section 25 notice
Section 25 statement
Section 26 request
Section 27 notice
Section 31 agreement
Section 32 buyout policy
Section 32A policy
Section 363 sale
Section 37 avoidance of disposition order
Section 37 restraint of dealing order
Section 41 certificate
Section 593 valuation
Section 615 scheme
Section 71D trust
Section 75 agreement
Section 793 notice
Section 8 order
Section 80 authority
Section 899 scheme
Section 9(2B) rights
Section 95 disapplication
Secure accommodation
Secure tenancy
Secured periodical payments order
Securities Act of 1933
Securities Exchange Act of 1934
Securities House
Securities and Exchange Commission (SEC)
Securities exchange offer
Securities lending
Securities option
Securitisation
Security Principle
Security for costs
Security trustee
Sedley Requirements
See to it guarantee
Seed Enterprise Investment Scheme (SEIS)
Seize
Selection criteria
Selective distribution
Self-employed
Self-invested personal pension (SIPP)
Sell-out
Selling short
Senior Courts Costs Office
Senior debt
Senior loan
Sensitive personal data
Sentencing guidelines
Separability
Separate property regime
Separation
Separation agreement
Separation de biens
Serious irregularity
Serious-ill-health lump sum
Server
Service Level Agreement (SLA)
Service charge
Service credit
Service provider
Services of general economic interest (SGEI)
Servient tenement
Set aside
Set-off
Settle
Settlement
Settlement agreement
Settlement nil rate band (SNRB)
Settlement risk
Settlor
Several liability
Severance agreement
Severance payment
Sewel Convention
Shadow ACT
Shadow banking
Shadow director
Shale gas (UK)
Share appreciation rights (SARs)
Share buyback
Share for share exchange relief
Share incentive plan
Share premium account
Share split
Share warrant
Shared parental leave (SPL)
Shared residence order
Shared services
Shareholder value added
Shareholders' agreement
Sharesave scheme
Sharia
Sharia Committee
Sharik
Sharing principle
Shelf registration
Shell company
Shoreline management plan (SMP)
Short Selling Regulation
Short interest
Short or Long-listing
Short rotation coppice
Short selling
Short-service refund lump sum
Short-tail
Short-term annuity
Short-term incentive
Shut out
Side-by-side rent
Sight credit
Significant harm
Significant influence
Simplified planning zone
Single Payment Scheme (SPS)
Single joint expert
Single maturity
Single member company
Sinking fund
Sit-in
Sit-ins
Site of Special Scientific Interest (SSSI)
Sixth-former
Skim
Slavenburg register
Sliding scale vesting
Slip
Slip rule
Slotting
Small claims track
Small lump sum
Small money case
Small self-administered scheme
Small unregistered charity
Smith report
Snagging list
Snooze you lose clause
Social partners
Social work chronology
Societas Europaea
Software
Software as a service (SaaS)
Software interface
Solicitor’s undertaking
Some other substantial reason (SOSR)
Source code
Sovereign
Spamming
Spatial planning
Special Health Authorities
Special annual allowance
Special annual allowance charge
Special dividend
Special guardian
Special guardianship order (SGO)
Special lump-sum death benefits charge
Special power of appointment
Special purpose vehicle (SPV)
Special resolution
Special school
Specialisation
Specialisation agreement
Specialty debt
Specific disclosure
Specific gift
Specific issue order
Specific legacy
Specific performance
Specified exempt transfer
Specified transfer
Speculative grade debt
Spider
Spin off
Splitting
Sponsor
Spousal bypass trust
Spread bet
Spring-loading
Springboard injunction
Squeeze out
Stabilisation
Stag
Stakebuilding
Stakeholder pension
Stamp Office
Stamp duty
Stamp duty land tax (SDLT)
Stamp duty reserve tax (SDRT)
Stand alone ASBO
Standard & Poor's 500 index (S&P 500)
Standard DDP
Standard GP
Standard basis
Standard disclosure
Standard dismissal and disciplinary procedure (Standard DDP)
Standard grievance procedure (Standard GP)
Standard information and consultation provisions (SICP)
Standard listing
Standard scale of fines
Standard-rated supply
Standards for England (SfE)
Standby credit
Standby letter of credit
Standby underwriting agreement
Standing Interpretations Committee (SIC)
Standing orders
Standstill agreement
Standstill period
Stapled finance
Stapled stock structure
State aid
State aid action plan (SAAP)
State earnings-related pension scheme (SERPS)
State of the art
State pension age
State second pension (S2P)
Statement in support of petition
Statement of arrangements
Statement of capital
Statement of case
Statement of claim
Statement of community involvement (SCI)
Statement of costs
Statement of funding principles (SFP)
Statement of information
Statement of investment principles (SIP)
Statement of open proposals
Statement of special educational needs
Statement of truth
Statements of Recommended Practice (SORPs)
Statements of Standard Accounting Practice (SSAP)
Statutory GP
Statutory adoption leave
Statutory adoption leave period (SALP)
Statutory adoption pay (SAP)
Statutory charge
Statutory child maintenance services
Statutory demand
Statutory dispute resolution procedures
Statutory funding objective
Statutory grievance procedure (Statutory GP)
Statutory holiday
Statutory legacy
Statutory maternity leave
Statutory maternity leave period
Statutory maternity pay (SMP)
Statutory minimum notice period
Statutory paternity leave
Statutory paternity pay (SPP)
Statutory pre-emption rights
Statutory redundancy payment
Statutory shared parental pay (ShPP)
Statutory sick pay (SSP)
Statutory tenancy
Statutory will
Stay
Stay of divorce
Stay of execution
Steering committee
Step-in rights
Stick
Stint
Stock lending
Stock lending agreement
Stock split
Stop notice
Straight (or specially advised) credits
Straight line depreciation
Strategic Health Authorities
Strategy discussion
Strike
Strike out
Strike price
Structural remedies
Structure plan
Structured approach to verdict and sentencing
Structured investment vehicle (SIV)
Sub-charge
Sub-domain
Sub-fund election
Sub-investment grade loan
Sub-mortgage
Sub-participation
Sub-security
Sub-underwriter
Subject access request
Subordinated debt
Subordinated loan notes
Subordination
Subpoena ad testificum
Subrogation
Subsidiarity
Subsidiary
Subsidiary undertaking
Subsisting rights
Substantial Acquisition Rules
Substantial US market interest (SUSMI)
Substantial damages
Substantial shareholder
Substantial shareholding exemption (SSE)
Substation
Substituted service
Success fee
Successors' annuity
Sugar beet quota
Sui generis
Suitable alternative employment
Sukuk
Sukuk al salam
Sukuk al wakala
Sukuk al-ijara
Sukuk al-istisna'a
Sukuk al-mudaraba
Sukuk al-murabaha
Sukuk al-musharaka
Sukuk al-salam
Sukuk al-wakala
Summary assessment
Summary dismissal
Summary financial statement (SFS)
Summary funding statement
Summary judgment
Summary offence
Summary offences
Summons
Supervision order
Supplemental list
Supplementary pension rights
Supplementary pension scheme
Supplementary planning documents (SPDs)
Supreme Court Taxing Office
Surety
Surplus ACT
Surrender
Survivorship (assets passing by)
Suspensory clause
Sustainable drainage systems (SUDS)
Swap
Swaption
Sweet equity
Swingline
Syndicated facility
Syndicated loan
Syndication
Synthetic lease
Systems integration agreement
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