SCHEDULES
SCHEDULE 3F18... SAYE option schemes
Part 9Supplementary provisions
Index of defined expressions
49
In the SAYE code the following expressions are defined or otherwise explained by the provisions indicated below:
F19. . . | F19. . . |
associated company | paragraph 47(1) |
the bonus date | paragraph 30(3) |
F1certified SAYE savings arrangement | paragraph 48(1) |
child | F3section 721(6) |
close company | |
company | paragraph 48(1) |
connected person | section 718 |
constituent company | paragraph 3(3) |
control | section 719 (and see paragraphs 35(4) and 47(2)) |
distribution | F5section 989 of ITA 2007 |
earnings | section 62 and see section 721(7) |
eligible shares (in Part 4 of this Schedule) | paragraph 17(2) |
employee and employment | section 4 |
group scheme | paragraph 3(2) (and see paragraph 46) |
F2. . . | F2. . . |
F6. . . | F6. . . |
market value | paragraph 48(1) |
member of a consortium | paragraph 48(2) |
F20non-UK company reorganisation arrangement | paragraph 47A |
notice | F7section 989 of ITA 2007 |
the options (in relation to a participant) | paragraph 2(2) |
ordinary share capital | F8section 989 of ITA 2007 |
participant | paragraph 2(2) |
participate | paragraph 2(2) |
personal representatives | F9section 989 of ITA 2007 |
recognised stock exchange | F10section 1005 of ITA 2007 |
F17restriction (in relation to shares) | paragraph 48(3) |
the SAYE code | section 516(3) |
SAYE option scheme | section 516(4) |
F20Schedule 3 SAYE option scheme | paragraph 1 and Part 8 of this Schedule |
the scheme organiser | paragraph 2(2) |
share option | section 516(4) |
shares | section 516(4) |
F12. . . | F12. . . |
F15. . . | paragraph 31 |
tax | F14section 989 of ITA 2007 |
F13tribunal | section 989 of ITA 2007 |
F11. . . | F11. . . |
Word in Sch. 3 title omitted (6.4.2014) by virtue of Finance Act 2014 (c. 26), Sch. 8 paras. 103, 146 (with Sch. 8 paras. 147-157)