2(1)A share option linked scheme is a scheme under which periodical contributions are to be made by an individual—
(a)who is eligible to participate in (that is, to obtain and exercise rights under) an approved savings-related share option scheme, and
(b)who is to make the contributions for the purpose of enabling him to participate in that approved scheme.
(2)In sub-paragraph (1) above—
(a)“” has the meaning given by paragraph 1 of Schedule 9, and
(b)“approved” means approved under that Schedule.