Schedule 4 Company Share Option Plan (CSOP): Supplementary and defined terms: Introduction
Part 8 of Schedule 4 sets out HMRCs powers to obtain information that may be necessary in order to determine the tax liability of:
- Participants, and
- Any person whose tax liability is affected by the operation of the scheme.
This part of Schedule 4 also provides a number of definitions for specific concepts arising in this Schedule along with an index of defined expressions.