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Income Tax (Earnings and Pensions) Act 2003
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- UK Public General Acts
- 2003 c. 1
- SCHEDULE 3
- Part 5
- Repayments under a savings...
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Changes over time for: Cross Heading: Repayments under a savings arrangement : whether bonuses included
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Income Tax (Earnings and Pensions) Act 2003, Cross Heading: Repayments under a savings arrangement : whether bonuses included is up to date with all changes known to be in force on or before 22 February 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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Changes and effects yet to be applied to Schedule 3 Part 5 Crossheading Repayments-under-a-savings-scheme-whether-bonuses-included:
Repayments under a savings [F1arrangement] : whether bonuses includedU.K.
Textual Amendments
F1Word in Sch. 3 para. 26 heading substituted (6.4.2005) by Income Tax (Trading and Other Income) Act 2005 (c. 5), s. 883(1), Sch. 1 para. 618(9)(a) (with Sch. 2)
26(1)For the purposes of this Schedule repayments under a [F2certified SAYE savings arrangement] may be taken as including, or as not including, a bonus.U.K.
(2)The bonus may either be the maximum bonus under that [F3arrangement] or a lesser bonus.
(3)An SAYE option scheme must require the question whether repayments are to be taken as including bonuses to be determined at the time when share options are granted.
Textual Amendments
F2Words in Sch. 3 para. 26(1) substituted (6.4.2005) by Income Tax (Trading and Other Income) Act 2005 (c. 5), s. 883(1), Sch. 1 para. 618(9)(b) (with Sch. 2)
F3Word in Sch. 3 para. 26(2) substituted (6.4.2005) by Income Tax (Trading and Other Income) Act 2005 (c. 5), s. 883(1), Sch. 1 para. 618(9)(c) (with Sch. 2)
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