SCHEDULES
SCHEDULE 4F1... CSOP schemes
Annotations:
Amendments (Textual)
Part 1Introduction
Group schemes
3
1
A CSOP scheme established by a company that controls one or more other companies (a “parent scheme company”) may extend to all or any of those other companies.
2
In the CSOP code a CSOP scheme established by a parent scheme company which so extends is called a “group scheme”.
3
In relation to a group scheme a “constituent company” means—
a
the parent scheme company, or
b
any other company to which for the time being the scheme is expressed to extend.
4
Paragraph 34 deals with jointly owned companies and companies controlled by them.
Word in Sch. 4 title omitted (6.4.2014) by virtue of Finance Act 2014 (c. 26), Sch. 8 paras. 164, 204 (with Sch. 8 paras. 205-215)