approved

section 516(4) (and see paragraph 42(3))

associated company

paragraph 47(1)

the bonus date

paragraph 30(3)

F1certified SAYE savings arrangement

paragraph 48(1)

child

section 832(5) of ICTA, (and see section 721(6) of this Act)

close company

section 832(1) of ICTA, (and see paragraph 11(4))

company

paragraph 48(1)

connected person

section 718

constituent company

paragraph 3(3)

control

section 719 (and see paragraphs 35(4) and 47(2))

distribution

section 832(1) of ICTA

earnings

section 62 and see section 721(7)

eligible shares (in Part 4 of this Schedule)

paragraph 17(2)

employee and employment

section 4

group scheme

paragraph 3(2) (and see paragraph 46)

the Inland Revenue

section 720(1)

interest

section 832(1) of ICTA

market value

paragraph 48(1)

member of a consortium

paragraph 48(2)

notice

section 832(1) of ICTA

the options (in relation to a participant)

paragraph 2(2)

ordinary share capital

section 832(1) of ICTA

participant

paragraph 2(2)

participate

paragraph 2(2)

personal representatives

section 721(1)

recognised stock exchange

section 841 of ICTA

the SAYE code

section 516(3)

SAYE option scheme

section 516(4)

the scheme organiser

paragraph 2(2)

share option

section 516(4)

shares

section 516(4)

Special Commissioners

section 4 of TMA 1970

specified age

paragraph 31

tax

section 832(3) of ICTA

United Kingdom

section 830 of ICTA