REQUIREMENTS RELATING TO THE ELIGIBILITY OF INDIVIDUALS: INTRODUCTION

9  An SAYE option scheme must meet the requirements of–

paragraph 10 (the employment requirement).

History

In para. 9, the entry for para. 11 (the “no material interest” requirement) and the “and” before it omitted by FA 2013, s. 14 and Sch. 2, para. 40, with effect for the purpose of determining whether an individual is eligible to participate in a scheme from 17 July 2013 (even for a SIP approved before 17 July 2013).


THE EMPLOYMENT REQUIREMENT

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