INTRODUCTION TO SCHEDULE 3 SAYE OPTION SCHEMES

History

In the heading, the words “Introduction to Schedule 3” substituted for “Approval of” by FA 2014, s. 51 and Sch. 8, para. 104 with effect from 6 April 2014, subject to the transitional provisions at FA 2014, Sch. 8, para. 148–157 in relation to SAYE option schemes established before that date.


Related Commentary  

1(A1)  For the purposes of the SAYE code an SAYE option scheme is a Schedule 3 SAYE option scheme if the requirements of Parts 2 to 7 of this Schedule are met in relation to the scheme.

1(1)  [Effectively omitted by FA 2014, s. 51 and Sch. 8, para. 105(2).]

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