Acquisition by reason of employment

Approval

All-employee nature of scheme

Alteration, notice of decision

Appeal against refusal/withdrawal

Application for

General requirements

Generally

No preferential treatment for directors/senior employees

Participation on similar terms

Restriction on contents of scheme

Withdrawal

Approved, meaning

Armed forces reservists

Associated companies, meaning

Authorisation of providers

Generally

Withdrawal and variations

Capital gains tax

Certification of arrangements

Generally

Withdrawal and variation of

Certified SAYE savings arrangements

Company reorganisation, exchange of options

Costs of establishing

Definitions

Eligibility of individuals

Associate, meaning

Employment requirement

Material interest, meaning

No material interest requirement

Eligible shares

Fully paid up and not redeemable

Generally

Listing requirements

Majority of shares, requirements

Ordinary shares of certain companies

Restrictions

Exercise of options

Associated company at bonus date

Company events

Company reorganisation

Death

Ending of scheme-related employment

No charge

Price for acquisition of shares

Specified age

Time for

Transfer prohibition

Good leavers

Group schemes

Information, power to require

Insurance companies

Interest paid under

Authorisation of providers

Certification of arrangements

Generally

Meaning of certified SAYE savings arrangements

Types of arrangements and providers

Internationally mobile employees

Jointly owned companies

Linked savings arrangements

Bonuses

Contributions to

Generally

Payment for shares to be linked

Material interest

Meaning

Restricted shares

Retirement of participators

SAYE code

Transitional provisions and savings

Types of arrangements and providers