- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (29/11/2017)
- 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 9
- Index of defined expressions
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Nodweddion Uwch
- Dangos Graddfa Ddaearyddol(e.e. Lloegr, Cymru, Yr Alban aca Gogledd Iwerddon)
- Dangos Llinell Amser Newidiadau
Changes over time for: Cross Heading: Index of defined expressions
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Status:
Point in time view as at 29/11/2017.
Changes to legislation:
Income Tax (Earnings and Pensions) Act 2003, Cross Heading: Index of defined expressions is up to date with all changes known to be in force on or before 04 November 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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Index of defined expressionsU.K.
49U.K.In the SAYE code the following expressions are defined or otherwise explained by the provisions indicated below:
| F1. . . | F1. . . |
| associated company | paragraph 47(1) |
| the bonus date | paragraph 30(3) |
| [F2certified SAYE savings arrangement] | paragraph 48(1) |
| child | [F3section 721(6)] |
| close company | [F4section 989 of ITA 2007] F5... |
| company | paragraph 48(1) |
| connected person | section 718 |
| constituent company | paragraph 3(3) |
| control | section 719 (and see paragraphs 35(4) and 47(2)) |
| distribution | [F6section 989 of ITA 2007] |
| earnings | section 62 and see section 721(7) |
| eligible shares (in Part 4 of this Schedule) | paragraph 17(2) |
| employee and employment | section 4 |
| group scheme | paragraph 3(2) (and see paragraph 46) |
| F7. . . | F7. . . |
| F8. . . | F8. . . |
| market value | paragraph 48(1) |
| member of a consortium | paragraph 48(2) |
| [F9non-UK company reorganisation arrangement | paragraph 47A ] |
| notice | [F10section 989 of ITA 2007] |
| the options (in relation to a participant) | paragraph 2(2) |
| ordinary share capital | [F11section 989 of ITA 2007] |
| participant | paragraph 2(2) |
| participate | paragraph 2(2) |
| personal representatives | [F12section 989 of ITA 2007] |
| recognised stock exchange | [F13section 1005 of ITA 2007] |
| [F14restriction (in relation to shares) | paragraph 48(3)] |
| the SAYE code | section 516(3) |
| SAYE option scheme | section 516(4) |
| [F9Schedule 3 SAYE option scheme | paragraph 1 and Part 8 of this Schedule] |
| the scheme organiser | paragraph 2(2) |
| share option | section 516(4) |
| shares | section 516(4) |
| F15. . . | F15. . . |
| F16. . . | paragraph 31 |
| tax | [F17section 989 of ITA 2007] |
| [F18tribunal | section 989 of ITA 2007] |
| F19. . . | F19. . . |
Textual Amendments
F1Words in Sch. 3 para. 49 Table omitted (6.4.2014) by virtue of Finance Act 2014 (c. 26), Sch. 8 paras. 120(a), 146 (with Sch. 8 paras. 147-157)
F2Words in Sch. 3 para. 49 substituted (6.4.2005) by Income Tax (Trading and Other Income) Act 2005 (c. 5), s. 883(1), Sch. 1 para. 618(12) (with Sch. 2)
F3Words in Sch. 3 para. 49 Table substituted (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 448(a) (with Sch. 2)
F4Words in Sch. 3 para. 49 Table substituted (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 448(b) (with Sch. 2)
F5Words in Sch. 3 para. 49 Table omitted (with effect in accordance with Sch. 2 para. 43 of the amending Act) by virtue of Finance Act 2013 (c. 29), Sch. 2 para. 42
F6Words in Sch. 3 para. 49 Table substituted (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 448(c) (with Sch. 2)
F7Sch. 3 para. 49 entry repealed (18.4.2005) by Commissioners for Revenue and Customs Act 2005 (c. 11), s. 53(1), Sch. 4 para. 122(f), Sch. 5; S.I. 2005/1126, art. 2(2)(h)(i)
F8Sch. 3 para. 49 Table entry repealed (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 448(d), Sch. 3 Pt. 1 (with Sch. 2)
F9Words in Sch. 3 para. 49 Table inserted (6.4.2014) by Finance Act 2014 (c. 26), Sch. 8 paras. 120(b), 146 (with Sch. 8 paras. 147-157)
F10Words in Sch. 3 para. 49 Table substituted (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 448(e) (with Sch. 2)
F11Words in Sch. 3 para. 49 Table substituted (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 448(f) (with Sch. 2)
F12Words in Sch. 3 para. 49 Table substituted (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 448(g) (with Sch. 2)
F13Words in Sch. 3 para. 49 Table substituted (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 448(h) (with Sch. 2)
F14Words in Sch. 3 para. 49 Table inserted (with effect in accordance with Sch. 2 para. 67 of the amending Act) by Finance Act 2013 (c. 29), Sch. 2 para. 66
F15Words in Sch. 3 para. 49 Table omitted (1.4.2009) by virtue of The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 347(2)
F16Words in Sch. 3 para. 49 Table omitted (17.7.2013) by virtue of Finance Act 2013 (c. 29), Sch. 2 para. 13 (with Sch. 2 paras. 16, 17)
F17Words in Sch. 3 para. 49 Table substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 397(6) (with Sch. 2)
F18Words in Sch. 3 para. 49 Table inserted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 347(3)
F19Sch. 3 para. 49 Table entry repealed (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 448(j), Sch. 3 Pt. 1 (with Sch. 2)
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