# Income Tax (Earnings and Pensions) Act 2003, Paragraph 37

Extent: E+W+S+N.I.

In the CSOP code the following expressions are defined or otherwise explained by the provisions indicated below:
. . .
. . .
associated company
paragraph 35(1)
child
section 721(6)
close company
section 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
section 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)
. . .
. . .
market value
paragraph 36(1)
member of a consortium
paragraph 36(2)
non-UK company reorganisation arrangement
paragraph 35ZA
notice
section 989 of ITA 2007
the options (in relation to a participant)
paragraph 2(2)
ordinary share capital
section 989 of ITA 2007
participant
paragraph 2(2)
participate
paragraph 2(2)
personal representatives
section 989 of ITA 2007
recognised stock exchange
section 1005 of ITA 2007
restriction (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)
tribunal
section 989 of ITA 2007
. . .
. . .
. . .
. . .

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Source: https://www.legislation.gov.uk/ukpga/2003/1/schedule/4/paragraph/37 (the official version)
Page: https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/schedule-4/paragraph-37
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.