This section has no associated Explanatory Notes
24(1)The scheme must provide for shares acquired by the exercise of share options granted under the scheme to be paid for with money not exceeding the amount of repayments made and any interest paid under a CCS scheme which has been approved by the Inland Revenue for the purposes of this Schedule (“the CCS scheme”).U.K.
(2)In the SAYE code “CCS scheme” means certified contractual savings scheme.