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HMRC internal manual

Employee Tax Advantaged Share Scheme User Manual

From
HM Revenue & Customs
Updated
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Schedule 4 Company Share Option Plan (CSOP): Supplementary and defined terms: Index of defined terms

Paragraph 37 provides a list of terms used in the Schedule 4 CSOP code and sets out where they occur in the schedule or where they are defined or otherwise explained.

Associated company Paragraph 35(1) ETASSUM47140
     
Child Section 721(6) ITEPA 2003  
Close company Paragraph 9(4) ETASSUM42320
Company Paragraph 36(1) ETASSUM47160
Connected person Section 718 ITEPA 2003  
Constituent company Paragraph 3(3) ETASSUM47120
Control Section 719 (also see paragraph 35(2) ITEPA 2003 ETASSUM43140
The CSOP code Section 521(3) ITEPA 2003  
Distribution Section 989 ITA 2007  
Eligible shares Paragraph 15(2) ETASSUM43110
Employee and employment Section 4 ITEPA 2003 ETASSUM42100
Group scheme Paragraphs 3(2) and 34 ETASSUM47120
Market value Paragraph 36(1) ETASSUM41210, ETASSUM47160
Member of a consortium Paragraph 36(2) ETASSUM47160, ETASSUM43150
Non-UK Company reorganisation arrangement Paragraph 35ZA ETASSUM45170
Notice Section 989 ITA 2007  
The options Paragraph 2 (2) ETASSUM44100
Ordinary share capital Section 989 ITA 2007 ETASSUM43160
Participant Paragraph 2(2) ETASSUM42100
Participate Paragraph 2(2) ETASSUM42100
Personal representatives Section 989 ITA 2007 ETASSUM42210
Recognised stock exchange Section 1005 ITA 2007 ETASSUM44160
Restriction Paragraph 36(3) ETASSUM47160
Schedule 4 CSOP scheme Paragraph 1 & Part 7 ITEPA 2003  
The scheme organiser Paragraph 2(2) ETASSUM47110
Share option Section 521(4) ITEPA 2003 ETASSUM44100
Shares Section 521(4) ITEPA 2003 ETASSUM43110