56U.K.In paragraph 99 (minor definitions) after sub-paragraph (3) insert—
“(4)For the purposes of the SIP code—
(a)shares are subject to a “restriction” if there is any contract, agreement, arrangement or condition which makes provision to which any of subsections (2) to (4) of section 423 (restricted securities) would apply if the references in those subsections to the employment-related securities were to the shares, and
(b)the “restriction” is that provision.”