44.

(1) In this Schedule -

"amount", in relation to a gain made on the exercise of a share option, means the difference between - (a) the market price of the shares on the day on which the option was exercised; and (b) the price actually paid for the shares;

"company contributions", in relation to a pension scheme and a person, means any payments (including insurance premiums) made, or treated as made, to the scheme in respect of the person by anyone other than the person;