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Income Tax (Earnings and Pensions) Act 2003

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Changes over time for: Cross Heading: Index of defined expressions

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Version Superseded: 01/04/2009

Status:

Point in time view as at 06/04/2007.

Changes to legislation:

There are currently no known outstanding effects for the Income Tax (Earnings and Pensions) Act 2003, Cross Heading: Index of defined expressions. Help about Changes to Legislation

Index of defined expressionsU.K.

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

approvedsection 521(4)
associated companyparagraph 35(1)
child [F1section 721(6)]
close company [F2section 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 [F3section 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)
F4. . .F4. . .
market valueparagraph 36(1)
member of a consortiumparagraph 36(2)
notice [F5section 989 of ITA 2007]
the options (in relation to a participant)paragraph 2(2)
ordinary share capital [F6section 989 of ITA 2007]
participantparagraph 2(2)
participateparagraph 2(2)
personal representatives [F7section 989 of ITA 2007]
recognised stock exchange [F8section 1005 of ITA 2007]
the scheme organiserparagraph 2(2)
share optionsection 521(4)
sharessection 521(4)
Special Commissionerssection 4 of TMA 1970
F9. . .F9. . .

Textual Amendments

F1Words 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)

F2Words 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)

F3Words 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)

F5Words 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)

F6Words 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)

F7Words 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)

F8Words 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)

F9Words 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)

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