SCHEDULES

SCHEDULE 4Approved 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:

approved

section 521(4)

associated company

paragraph 35(1)

child

section 832(5) of ICTA, (and see section 721(6) of this Act)

close company

section 832(1) of ICTA, (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

section 832(1) of ICTA

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)

F1. . .

F1. . .

market value

paragraph 36(1)

member of a consortium

paragraph 36(2)

notice

section 832(1) of ICTA

the options (in relation to a participant)

paragraph 2(2)

ordinary share capital

section 832(1) of ICTA

participant

paragraph 2(2)

participate

paragraph 2(2)

personal representatives

section 721(1)

recognised stock exchange

section 841 of ICTA

the scheme organiser

paragraph 2(2)

share option

section 521(4)

shares

section 521(4)

Special Commissioners

section 4 of TMA 1970

United Kingdom

section 830 of ICTA