SCHEDULES
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)
Sch. 8 repealed (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by Income Tax (Earnings and Pensions) Act 2003 (c. 1), Sch. 8 Pt. 1 (with Sch. 7)