- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (06/04/2007)
- Gwreiddiol (Fel y'i Deddfwyd)
Income Tax (Earnings and Pensions) Act 2003
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- Deddfau Cyhoeddus Cyffredinol y Deyrnas Unedig
- 2003 c. 1
- SCHEDULE 3
- Part 5
- Requirements as to contributions...
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Status:
Point in time view as at 06/04/2007.
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Requirements as to contributions to savings [F1arrangements] U.K.
Textual Amendments
F1Word in Sch. 3 para. 25 heading substituted (6.4.2005) by Income Tax (Trading and Other Income) Act 2005 (c. 5), s. 883(1), Sch. 1 para. 618(8)(a) (with Sch. 2)
25(1)The scheme must provide for a person’s contributions under the [F2the approved savings arrangement] to be of an amount that will secure, as nearly as possible, repayment of an amount equal to the option price.U.K.
(2)The “option price” means the amount payable, on exercising share options granted under the scheme, in order to acquire the maximum number of shares that may be acquired under them (see paragraph 28).
(3)The scheme must neither—
(a)permit the aggregate amount of a person’s contributions under [F3certified SAYE savings arrangements linked to approved SAYE option schemes] to exceed £250 per month, nor
(b)impose a minimum on the amount of a person’s contributions which exceeds £10 per month.
(4)The Treasury may by order amend sub-paragraph (3) by substituting for any amount for the time being specified there an amount specified in the order.
Textual Amendments
F2Words in Sch. 3 para. 25(1) substituted (6.4.2005) by Income Tax (Trading and Other Income) Act 2005 (c. 5), s. 883(1), Sch. 1 para. 618(8)(b) (with Sch. 2)
F3Words in Sch. 3 para. 25(3)(a) substituted (6.4.2005) by Income Tax (Trading and Other Income) Act 2005 (c. 5), s. 883(1), Sch. 1 para. 618(8)(c) (with Sch. 2)
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