SCHEDULE 8
Part XIII Supplementary provisions
Index of defined expressions
130
In this Schedule the following expressions are defined or otherwise explained by the provisions indicated—
approved employee share ownership plan | paragraph 129(1) (and see paragraph 118(7)) |
approved profit sharing scheme | paragraph 129(1) |
articles of association | paragraph 129(1) |
associated company | paragraph 126 (and see paragraph 67(3)) |
award of shares | paragraph 3(1) |
ceasing to be in relevant employment (in relation to a participant) | paragraph 123 |
ceasing to be subject to plan (in relation to shares) | paragraph 122 |
company | paragraph 129(1) |
the company (in relation to an employee share ownership plan) | paragraph 1(4) |
connected person | paragraph 129(2) |
consortium (member of) | paragraph 129(4) |
control | paragraph 129(1) (and see paragraph 127) |
deduction (in Part XII) | paragraph 105 |
dividend shares | paragraph 53(1) |
eligible shares (in Part VIII) | paragraph 59 |
employee share ownership plan | paragraph 1(1) |
foreign cash dividend | paragraph 129(1) |
forfeiture (provision for) | paragraph 65(6) |
free shares | paragraph 1(1)(a) |
group of companies | paragraph 129(1) |
group plan | paragraph 2(1) |
holding period | paragraph 31 |
the Inland Revenue | paragraph 124 |
market value (of shares) | paragraph 125 |
matching shares | paragraph 1(2) |
ordinary share capital | paragraph 129(1) |
parent company | paragraph 2(1) |
participant (in relation to an employee share ownership plan) | paragraph 3(3) |
participant’s plan shares | paragraph 129(1) (and see paragraph 115(4)) |
participating company (in relation to a group plan) | paragraph 2(2) |
participation in an award of shares | paragraph 3(2) |
partnership share agreement | paragraph 34 |
partnership shares | paragraph 1(1)(b) |
PAYE obligations | paragraph 129(1) |
performance allowance | paragraph 25 |
plan shares | paragraph 129(1) (and see paragraphs 115 and 116) |
the plan trust | paragraph 68(2) |
qualifying corporate bond | paragraph 129(1) |
qualifying employee | paragraph 8(4) |
readily convertible asset | paragraph 128 |
reinvestment (in Part VII) | paragraph 53(1) |
relevant employment | paragraph 123(2) |
salary (in Part V) | paragraph 48 |
shares | paragraph 129(3) (and in the context of a new holding paragraph 115(8)) |
tax year | paragraph 129(1) |
the trustees | paragraph 68(1) |
withdrawal of shares from plan | paragraph 122(1) |