SCHEDULES

SCHEDULE 3F2... SAYE option schemes

Annotations:
Amendments (Textual)
F2

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)

Part 3Eligibility of individuals to participate in scheme

Requirements relating to the eligibility of individuals: introduction

9

An SAYE option scheme must meet the requirements of—

  • paragraph 10 (the employment requirement),

  • F1...