Increase in the contributions limit for SAYE option schemes
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Memorandwm Esboniadol
2.—(1) The Income Tax (Earnings and Pensions) Act 2003 is amended as follows.
(2) In Schedule 3, in paragraph 25(3)(a)(1) for “£250” substitute “£500”.
(1)
Paragraph 25(3)(a) was amended by paragraph 618(8)(c) of Schedule 1 to the Income Tax (Trading and Other Income) Act 2005 (c. 5).