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


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Version Superseded: 06/04/2014
Status:
Point in time view as at 17/07/2013.
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.

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Index of defined expressionsU.K.
37U.K.In the CSOP code the following expressions are defined or otherwise explained by the provisions indicated below:
approved | section 521(4) |
associated company | paragraph 35(1) |
child | [section 721(6)] |
close company | [section 989 of ITA 2007], (and see paragraph 9(4)) |
company | paragraph 36(1) |
connected person | section 718 |
constituent company | paragraph 3(3) |
control | section 719 (and see paragraph 35(2)) |
the CSOP code | section 521(3) |
CSOP scheme | section 521(4) |
distribution | [section 989 of ITA 2007] |
eligible shares (in Part 4 of this Schedule) | paragraph 15(2) |
employee and employment | section 4 |
group scheme | paragraph 3(2) (and see paragraph 34) |
. . . | . . . |
market value | paragraph 36(1) |
member of a consortium | paragraph 36(2) |
notice | [section 989 of ITA 2007] |
the options (in relation to a participant) | paragraph 2(2) |
ordinary share capital | [section 989 of ITA 2007] |
participant | paragraph 2(2) |
participate | paragraph 2(2) |
personal representatives | [section 989 of ITA 2007] |
recognised stock exchange | [section 1005 of ITA 2007] |
[restriction (in relation to shares) | paragraph 36(3)] |
the scheme organiser | paragraph 2(2) |
share option | section 521(4) |
shares | section 521(4) |
[tribunal | section 989 of ITA 2007] |
. . . | . . . |
. . . | . . . |
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