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Income Tax (Earnings and Pensions) Act 2003
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Changes over time for: Paragraph 40
Alternative versions:
- 06/04/2003- Amendment
- 18/04/2005- Amendment
- 03/08/2005
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Income Tax (Earnings and Pensions) Act 2003, Paragraph 40 is up to date with all changes known to be in force on or before 04 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.
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40(1)Where—U.K.
(a)an SAYE option scheme has been established, and
(b)the scheme organiser makes an application to [F1an officer of Revenue and Customs] for approval of the scheme,
[F1an officer of Revenue and Customs] must approve the scheme if [F2the officer] [F3is] satisfied that it meets the requirements of Parts 2 to 7 of this Schedule.
(2)An application for approval—
(a)must be in writing, and
(b)must contain such particulars and be supported by such evidence as [F1an officer of Revenue and Customs] may require.
(3)Once [F1an officer of Revenue and Customs] [F4has] decided whether or not to approve the scheme, [F5the officer] must give notice of [F6the] decision to the scheme organiser.
Textual Amendments
F1Words in Act substituted (18.4.2005) by Commissioners for Revenue and Customs Act 2005 (c. 11), s. 53(1), Sch. 4 para. 102(1); S.I. 2005/1126, art. 2(2)(h)
F2Words in Sch. 3 para. 40(1) substituted (18.4.2005) by Commissioners for Revenue and Customs Act 2005 (c. 11), s. 53(1), Sch. 4 para. 103(1)(n); S.I. 2005/1126, art. 2(2)(h)
F3Word in Sch. 3 para. 40(1) substituted (18.4.2005) by Commissioners for Revenue and Customs Act 2005 (c. 11), s. 53(1), Sch. 4 para. 122(a)(i); S.I. 2005/1126, art. 2(2)(h)
F4Word in Sch. 3 para. 40(3) substituted (18.4.2005) by Commissioners for Revenue and Customs Act 2005 (c. 11), s. 53(1), Sch. 4 para. 122(a)(ii); S.I. 2005/1126, art. 2(2)(h)
F5Words in Sch. 3 para. 40(3) substituted (18.4.2005) by Commissioners for Revenue and Customs Act 2005 (c. 11), s. 53(1), Sch. 4 para. 103(1)(n); S.I. 2005/1126, art. 2(2)(h)
F6Words in Sch. 3 para. 40(3) substituted (18.4.2005) by Commissioners for Revenue and Customs Act 2005 (c. 11), s. 53(1), Sch. 4 para. 103(3)(d); S.I. 2005/1126, art. 2(2)(h)
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