SAYE option schemes
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