Finance Act 2016, Paragraph 6 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.
6(1)In Schedule 3 to ITEPA 2003 (SAYE option schemes), paragraph 28 (requirements as to price for acquisition of shares) is amended as follows.U.K.
(2)In sub-paragraph (1)—
(a)in paragraph (b), for “at that time” substitute “—
(i)at that time, or
(ii)at such earlier time as may be determined in accordance with guidance issued by the Commissioners for Her Majesty's Revenue and Customs.”
(b)for “sub-paragraphs (2) and (3)” substitute “ sub-paragraph (3) ”.
(3)Omit sub-paragraph (2).
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