(a) 40the total number of shares of any type held, in relation to the
approved SIP, the approved SAYE option scheme or the
approved CSOP scheme, by P and any other persons for
purposes within subsection (3)(a) and (b), exceeds

(b) the maximum number of shares of that type which might
45reasonably be expected to be required, in relation to the
approved SIP, the approved SAYE option scheme or the
approved CSOP scheme, for those purposes over the period
of ten years starting with the day on which the relevant step
is taken.