Finance Act 2014, Paragraph 99 is up to date with all changes known to be in force on or before 06 March 2025. 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.
99(1)Section 516 (introduction to SAYE option schemes) is amended as follows.U.K.
(2)In the heading omit “Approved”.
(3)In subsection (1)—
(a)omit paragraph (a) and the “and” after it, and
(b)in paragraph (b) for “those” substitute “ SAYE option schemes which are Schedule 3 SAYE option ”.
(4)Omit subsection (2).
(5)In subsection (3)(c) for “approved” substitute “ Schedule 3 ”.
(6)In subsection (4)—
(a)omit the definition of “approved”, and
(b)after the definition of “SAYE option scheme” insert—
““Schedule 3 SAYE option scheme” is to be read in accordance with paragraph 1 and Part 8 of Schedule 3;”.
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