This section has no associated Explanatory Notes
9U.K.An SAYE option scheme must meet the requirements of—
paragraph 10 (the employment requirement),
F1...
Textual Amendments
F1Words in Sch. 3 para. 9 omitted (with effect in accordance with Sch. 2 para. 43 of the amending Act) by virtue of Finance Act 2013 (c. 29), Sch. 2 para. 40