SCHEDULES

SCHEDULE 4... CSOP schemes

Part 8Supplementary provisions

Index of defined expressions

37

In the CSOP code the following expressions are defined or otherwise explained by the provisions indicated below:

F1. . .

F1. . .

associated company

paragraph 35(1)

child

F2section 721(6)

close company

F3section 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

F4section 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)

F5. . .

F5. . .

market value

paragraph 36(1)

member of a consortium

paragraph 36(2)

F6non-UK company reorganisation arrangement

paragraph 35ZA

notice

F7section 989 of ITA 2007

the options (in relation to a participant)

paragraph 2(2)

ordinary share capital

F8section 989 of ITA 2007

participant

paragraph 2(2)

participate

paragraph 2(2)

personal representatives

F9section 989 of ITA 2007

recognised stock exchange

F10section 1005 of ITA 2007

F11restriction (in relation to shares)

paragraph 36(3)

F6Schedule 4 CSOP scheme

paragraph 1 and Part 7 of this Schedule

the scheme organiser

paragraph 2(2)

share option

section 521(4)

shares

section 521(4)

F12tribunal

section 989 of ITA 2007

F13. . .

F13. . .

F14. . .

F14. . .