Income Tax (Earnings and Pensions) Act 2003

This section has no associated Explanatory Notes

23U.K.An SAYE option scheme must meet the requirements of—

  • paragraph 24 (payments for shares to be linked to approved [F1savings arrangements] ), and

  • paragraph 25 (requirements as to contributions to [F1savings arrangements] ).

Textual Amendments

F1Words in Sch. 3 para. 23 substituted (6.4.2005) by Income Tax (Trading and Other Income) Act 2005 (c. 5), s. 883(1), Sch. 1 para. 618(5)(b) (with Sch. 2)