Point in time view as at 22/07/2020.
Income Tax (Earnings and Pensions) Act 2003, Paragraph 37 is up to date with all changes known to be in force on or before 09 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
37U.K.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. . . |
Textual Amendments
F1Words in Sch. 4 para. 37 omitted (6.4.2014) by virtue of Finance Act 2014 (c. 26), Sch. 8 paras. 182(a), 204 (with Sch. 8 paras. 205-215)
F2Words in Sch. 4 para. 37 substituted (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 449(a) (with Sch. 2)
F3Words in Sch. 4 para. 37 substituted (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 449(b) (with Sch. 2)
F4Words in Sch. 4 para. 37 substituted (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 449(c) (with Sch. 2)
F5Words in Sch. 4 para. 37 repealed (18.4.2005) by Commissioners for Revenue and Customs Act 2005 (c. 11), s. 53(1), Sch. 4 para. 123(f), Sch. 5; S.I. 2005/1126, art. 2(2)(h)(i)
F6Words in Sch. 4 para. 37 inserted (6.4.2014) by Finance Act 2014 (c. 26), Sch. 8 paras. 182(b), 204 (with Sch. 8 paras. 205-215)
F7Words in Sch. 4 para. 37 substituted (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 449(d) (with Sch. 2)
F8Words in Sch. 4 para. 37 substituted (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 449(e) (with Sch. 2)
F9Words in Sch. 4 para. 37 substituted (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 449(f) (with Sch. 2)
F10Words in Sch. 4 para. 37 substituted (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 449(g) (with Sch. 2)
F11Words in Sch. 4 para. 37 inserted (with effect in accordance with Sch. 2 para. 77 of the amending Act) by Finance Act 2013 (c. 29), Sch. 2 para. 76
F12Words in Sch. 4 para. 37 inserted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 351(3)
F13Words in Sch. 4 para. 37 omitted (1.4.2009) by virtue of The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 351(2)
F14Words in Sch. 4 para. 37 repealed (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 449(h), Sch. 3 Pt. 1 (with Sch. 2)
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