the appropriate time

paragraph 1(4)

arrangements

paragraph 58(1)

child

F15section 721(6)

close company

F16section 989 of ITA 2007, (and see paragraph 29(4))

closure notice

paragraph 47(4)

company

paragraph 58

company reorganisation (in Part 6 of this Schedule)

paragraph 39(2)

connected person

section 718

control

section 719 (and see paragraphs 10(2) and 23(6))

disqualifying event

see sections 532 to 539

distribution

F3section 989 of ITA 2007

earnings

section 62 and see section 721(7)

the EMI code

section 527(3)

employee and employment

section 4

eligible employee

paragraph 24

employer company

paragraph 2

excluded activities

paragraph 16

farming

F6section 996 of ITA 2007

F18. . .

F18. . .

generally accepted accounting practice

F4section 997 of ITA 2007

group of companies

paragraph 58

the group

paragraph 58

F13. . .

F13...

market value

paragraph 55 (and see paragraph 5(7))

met (in Part 7 of this Schedule)

paragraph 44(7)

new option

paragraph 41(7)

notice

F11section 989 of ITA 2007

F17offshore installation

F14sections 1001 and 1002 of ITA 2007

old option

paragraph 41(7)

ordinary share capital

F10section 989 of ITA 2007

original option

section 529(3)

parent company

paragraph 58

personal representative

F9section 989 of ITA 2007

qualifying company

paragraph 8

qualifying option

section 527(4) (and see paragraph 41(5))

qualifying subsidiary

paragraph 11

qualifying trade

paragraph 15

relevant company

paragraph 2

replacement option

section 527(4)

the requirements of this Schedule

section 527(4)

research and development

paragraph 58

share option

section 527(4)

shares

paragraph 58 (and see paragraph 40(4)(a))

single company

paragraph 58

F19. . .

F19. . .

51% subsidiary

F8section 989 of ITA 2007

tax

F5section 989 of ITA 2007

tax year

F12section 4(2) of ITA 2007 (as applied by section 989 of that Act)

trade

F1section 989 of ITA 2007

F7tribunal

section 989 of ITA 2007

United Kingdom

F2section 1013 of ITA 2007