accumulation period

paragraph 51

approval, approved

section 488(4) (and see paragraph 83(4))

articles of association

paragraph 99(1)

associated company

paragraph 94 (and see paragraph 29(3))

award of shares

paragraph 5(1)

F1. . .

. . .

building society

section 832(1) of ICTA

ceasing to be in relevant employment (in relation to a participant)

paragraph 95

ceasing to be subject to plan (in relation to shares)

paragraph 97

child

section 832(5) of ICTA (and see section 721(6))

close company

section 832(1) of ICTA (and see paragraph 20(4))

company

paragraph 99(1)

the company (in relation to a SIP)

paragraph 2(2)

company reconstruction (in Part 11 of this Schedule)

paragraph 86(1)

connected person

section 718

consortium (member of)

paragraph 99(3)

constituent company

paragraph 4(3)

control

section 719 (and see paragraphs 29(5), 37(6) and 94(3))

distribution

section 832(1) of ICTA

dividend shares

paragraph 62(3)(b)

earnings

section 62 and see section 721(7)

eligible shares (in Part 4 of this Schedule)

paragraph 25(2)

employee, employed, employer and employment

section 4

the employment requirement

paragraph 15(3)

forfeiture, provision for

paragraph 99(1)

free shares

paragraph 2(1)(a)

group company

paragraph 99(1)

group of companies

paragraph 99(1)

group plan

paragraph 4(2)

holding period

paragraph 36 (and see paragraph 67)

F1. . .

market value (of shares)

paragraph 92

matching shares

paragraph 3(1)

notice (except in paragraph 54 or 55)

section 832(1) of ICTA

ordinary share capital

section 832(1) of ICTA

parent company

paragraph 4(1)

participant (in relation to a SIP)

paragraph 5(4)

participant’s plan shares

paragraph 99(1) (and see paragraph 87(1))

participation in an award of shares

paragraph 5(3)

partnership share agreement

paragraph 44

partnership share money

paragraph 45(2)

partnership shares

paragraph 2(1)(b)

PAYE deduction

section 488(4)

PAYE obligations

paragraph 99(1)

PAYE regulations

section 684(8)

performance allowances

paragraph 34(4)

personal representatives

section 721(1)

plan requirements (in relation to a SIP)

paragraph 2(2)

plan shares (in relation to a SIP)

paragraph 99(1) (and see paragraphs 86 to 88)

the plan trust

paragraph 71(3)

provision for forfeiture

paragraph 99(1)

qualifying corporate bond

paragraph 99(1)

qualifying employee

paragraph 8(6)

recognised stock exchange

section 841 of ICTA

redundancy

paragraph 99(1)

reinvestment

paragraph 62(3)(a)

relevant employment

paragraph 95(2)

rights arising under a rights issue

paragraph 99(1)

salary

paragraph 43(4)

share incentive plan (“SIP”)

section 488(4)

shares

paragraph 99(2) (and in the context of a new holding, paragraph 87(6))

the SIP code

section 488(3)

Special Commissioners

section 4 of TMA 1970

the specified retirement age

paragraph 98(1)

tax

section 832(3) of ICTA

tax year

section 721(1)

the trustees

paragraphs 2(2), 71(1)

the trust instrument

paragraph 71(3)

withdrawal of shares from plan

paragraph 96(1)