REQUIREMENTS AS TO LINKED SAVINGS ARRANGEMENT: INTRODUCTION

History

In the heading, the words “SAVINGS ARRANGEMENT” substituted by ITTOIA 2005, s. 882(1) and Sch. 1, para. 618(5); effective for income tax purposes for 2005–06 onwards: ITTOIA 2005, s. 883(1).


23  An SAYE option scheme must meet the requirements of–

paragraph 24 (payments for shares to be linked to approved savings arrangements), and

paragraph 25 (requirements as to contributions to savings arrangements).

History

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