SolvedETASSUM47170 | Schedule 4 Company Share Option Plan (CSOP): Supplementary and defined terms: Index of defined terms
From HM Revenue & Customs · Employee Tax Advantaged Share Scheme User Manual
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.
| Term | Schedule 4 location | Guidance location |
|---|---|---|
| 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 |