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Income Tax (Earnings and Pensions) Act 2003

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Point in time view as at 01/07/2003.

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Income Tax (Earnings and Pensions) Act 2003, Cross Heading: Index of defined expressions is up to date with all changes known to be in force on or before 05 November 2024. 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. Help about Changes to Legislation

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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:

approvedsection 521(4)
associated companyparagraph 35(1)
childsection 832(5) of ICTA, (and see section 721(6) of this Act)
close companysection 832(1) of ICTA, (and see paragraph 9(4))
companyparagraph 36(1)
connected personsection 718
constituent companyparagraph 3(3)
controlsection 719 (and see paragraph 35(2))
the CSOP codesection 521(3)
CSOP schemesection 521(4)
distributionsection 832(1) of ICTA
eligible shares (in Part 4 of this Schedule)paragraph 15(2)
employee and employmentsection 4
group schemeparagraph 3(2) (and see paragraph 34)
the Inland Revenuesection 720(1)
market valueparagraph 36(1)
member of a consortiumparagraph 36(2)
noticesection 832(1) of ICTA
the options (in relation to a participant)paragraph 2(2)
ordinary share capitalsection 832(1) of ICTA
participantparagraph 2(2)
participateparagraph 2(2)
personal representativessection 721(1)
recognised stock exchangesection 841 of ICTA
the scheme organiserparagraph 2(2)
share optionsection 521(4)
sharessection 521(4)
Special Commissionerssection 4 of TMA 1970
United Kingdomsection 830 of ICTA

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