http://www.legislation.gov.uk/ukpga/2003/1/schedule/3/paragraph/24/2008-07-21
Income Tax (Earnings and Pensions) Act 2003
An Act to restate, with minor changes, certain enactments relating to income tax on employment income, pension income and social security income; and for connected purposes.
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Statute Law Database
2024-06-06
Expert Participation
2008-07-21
Income Tax (Earnings and Pensions) Act 2003
s. 452(2)(aa)
Finance Act 2013
Sch. 23
para. 11
Sch. 23
para. 38
art. 2
Income Tax (Earnings and Pensions) Act 2003
s. 707A
Finance Act 2024
s. 36(4)
s. 36(5)
SCHEDULES
SCHEDULE 3Approved SAYE option schemes
Part 5Requirement for linked savings F5arrangement
Annotations:
Amendments (Textual)
Payments for shares to be linked to approved savings F1arrangements
Annotations:
Amendments (Textual)
F1
Word in Sch. 3 para. 24 heading substituted (6.4.2005) by Income Tax (Trading and Other Income) Act 2005 (c. 5), s. 883(1), Sch. 1 para. 618(6)(a) (with Sch. 2)
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 F2certified SAYE savings arrangement which has been approved by F6an officer of Revenue and Customs for the purposes of this Schedule F3(“the approved savings arrangement”) .
F42
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Word in Sch. 3 Pt. 5 heading substituted (6.4.2005) by Income Tax (Trading and Other Income) Act 2005 (c. 5), s. 883(1), Sch. 1 para. 618(5)(a) (with Sch. 2)