Section 521 | ... CSOP schemes ^F1

(1)This Chapter provides—

(a)Repealed

(b)for exemptions from income tax in connection with share options granted under CSOP schemes which are Schedule 4 CSOP schemes, and^F2

(c)for amounts to count as employment income in certain circumstances in connection with such options.

(2)Repealed

(3)The provisions of—

(a)this and the following sections of this Chapter,

(b)Schedule 4, and

(c)Part 3 of Schedule 7D to TCGA 1992 (Schedule 4 CSOP schemes: amount of consideration on exercise of option),^F3

together constitute “the CSOP code”.

(4)In the CSOP code—

(5)Other expressions used in the CSOP code and contained in the index at the end of Schedule 4 have the meaning indicated by the index.