History

In the heading, the words “for Approval” (after “Requirements”) omitted by FA 2014, s. 51 and Sch. 8, para. 106 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.


GENERAL REQUIREMENTS: INTRODUCTION

History

In the heading, the words “for approval” (after “requirements”) omitted by FA 2014, s. 51 and Sch. 8, para. 107 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.


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