Paragraph 37
United Kingdom
In the CSOP code the following expressions are defined or otherwise explained by the provisions indicated below:
| F1. . . | . . . |
| associated company | paragraph 35(1) |
| child | F2section 721(6) |
| close company | F3section 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 | F4section 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) |
| F5. . . | . . . |
| market value | paragraph 36(1) |
| member of a consortium | paragraph 36(2) |
| F6non-UK company reorganisation arrangement | paragraph 35ZA |
| notice | F7section 989 of ITA 2007 |
| the options (in relation to a participant) | paragraph 2(2) |
| ordinary share capital | F8section 989 of ITA 2007 |
| participant | paragraph 2(2) |
| participate | paragraph 2(2) |
| personal representatives | F9section 989 of ITA 2007 |
| recognised stock exchange | F10section 1005 of ITA 2007 |
| F11restriction (in relation to shares) | paragraph 36(3) |
| Schedule 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) |
| F12tribunal | section 989 of ITA 2007 |
| F13. . . | . . . |
| F14. . . | . . . |
Annotations
Textual amendments
- F1
Words 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)
- F2
Words 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)
- F3
Words 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)
- F4
Words 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)
- F5
Words in Sch. 4 para. 37 repealed (18.4.2005) by Commissioners for Revenue and Customs Act 2005 (c. 11), s. 53(1), Sch. 4 para. 123(f), Sch. 5; S.I. 2005/1126, art. 2(2)(h)(i)
- F6
Words 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)
- F7
Words 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)
- F8
Words 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)
- F9
Words 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)
- F10
Words 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)
- F11
Words 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
- F12
Words in Sch. 4 para. 37 inserted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 351(3)
- F13
Words in Sch. 4 para. 37 omitted (1.4.2009) by virtue of The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 351(2)
- F14
Words 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)