SCHEDULES

SCHEDULE 4U.K.F1... CSOP schemes

Textual Amendments

F1Word 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)

Part 8U.K.Supplementary provisions

Index of defined expressionsU.K.

37U.K.In the CSOP code the following expressions are defined or otherwise explained by the provisions indicated below:

F2. . .F2. . .
associated companyparagraph 35(1)
child [F3section 721(6)]
close company [F4section 989 of ITA 2007], (and see paragraph 9(4))
companyparagraph 36(1)
connected personsection 718
constituent companyparagraph 3(3)
controlsection 719 (and see paragraph 35(2))
the CSOP codesection 521(3)
CSOP schemesection 521(4)
distribution [F5section 989 of ITA 2007]
eligible shares (in Part 4 of this Schedule)paragraph 15(2)
employee and employmentsection 4
group schemeparagraph 3(2) (and see paragraph 34)
F6. . .F6. . .
market valueparagraph 36(1)
member of a consortiumparagraph 36(2)
[F7non-UK company reorganisation arrangement paragraph 35ZA]
notice [F8section 989 of ITA 2007]
the options (in relation to a participant)paragraph 2(2)
ordinary share capital [F9section 989 of ITA 2007]
participantparagraph 2(2)
participateparagraph 2(2)
personal representatives [F10section 989 of ITA 2007]
recognised stock exchange [F11section 1005 of ITA 2007]
[F12restriction (in relation to shares) paragraph 36(3)]
[F7Schedule 4 CSOP scheme paragraph 1 and Part 7 of this Schedule]
the scheme organiserparagraph 2(2)
share optionsection 521(4)
sharessection 521(4)
[F13tribunal section 989 of ITA 2007]
F14. . .F14. . .
F15. . .F15. . .

Textual Amendments

F2Words in Sch. 4 para. 37 omitted (6.4.2014) by virtue of Finance Act 2014 (c. 26), Sch. 8 paras. 182(a), 204 (with Sch. 8 paras. 205-215)

F3Words in Sch. 4 para. 37 substituted (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 449(a) (with Sch. 2)

F4Words in Sch. 4 para. 37 substituted (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 449(b) (with Sch. 2)

F5Words in Sch. 4 para. 37 substituted (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 449(c) (with Sch. 2)

F7Words in Sch. 4 para. 37 inserted (6.4.2014) by Finance Act 2014 (c. 26), Sch. 8 paras. 182(b), 204 (with Sch. 8 paras. 205-215)

F8Words in Sch. 4 para. 37 substituted (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 449(d) (with Sch. 2)

F9Words in Sch. 4 para. 37 substituted (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 449(e) (with Sch. 2)

F10Words in Sch. 4 para. 37 substituted (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 449(f) (with Sch. 2)

F11Words in Sch. 4 para. 37 substituted (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 449(g) (with Sch. 2)

F12Words in Sch. 4 para. 37 inserted (with effect in accordance with Sch. 2 para. 77 of the amending Act) by Finance Act 2013 (c. 29), Sch. 2 para. 76

F15Words in Sch. 4 para. 37 repealed (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 449(h), Sch. 3 Pt. 1 (with Sch. 2)