SCHEDULES
SCHEDULE 4F9... CSOP schemes
Part 8Supplementary provisions
Index of defined expressions
37
In the CSOP code the following expressions are defined or otherwise explained by the provisions indicated below:
F8. . . | F8. . . |
associated company | paragraph 35(1) |
child | F7section 721(6) |
close company | F1section 989 of ITA 2007, (and see paragraph 9(4)) |
company | paragraph 36(1) |
connected person | section 718 |
constituent company | paragraph 3(3) |
control | section 719 (and see paragraph 35(2)) |
the CSOP code | section 521(3) |
CSOP scheme | section 521(4) |
distribution | F10section 989 of ITA 2007 |
eligible shares (in Part 4 of this Schedule) | paragraph 15(2) |
employee and employment | section 4 |
group scheme | paragraph 3(2) (and see paragraph 34) |
F11. . . | F11. . . |
market value | paragraph 36(1) |
member of a consortium | paragraph 36(2) |
F12non-UK company reorganisation arrangement | paragraph 35ZA |
notice | F5section 989 of ITA 2007 |
the options (in relation to a participant) | paragraph 2(2) |
ordinary share capital | F15section 989 of ITA 2007 |
participant | paragraph 2(2) |
participate | paragraph 2(2) |
personal representatives | F2section 989 of ITA 2007 |
recognised stock exchange | F14section 1005 of ITA 2007 |
F6restriction (in relation to shares) | paragraph 36(3) |
F12Schedule 4 CSOP scheme | paragraph 1 and Part 7 of this Schedule |
the scheme organiser | paragraph 2(2) |
share option | section 521(4) |
shares | section 521(4) |
F3tribunal | section 989 of ITA 2007 |
F4. . . | F4. . . |
F13. . . | F13. . . |
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)