Point in time view as at 02/12/2019.
Income Tax (Earnings and Pensions) Act 2003, Paragraph 72 is up to date with all changes known to be in force on or before 06 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.
72(1)Any reference in the SAYE code to a share option granted in accordance with the provisions of an approved SAYE option scheme is to be read as including, in relation to times before 6th April 2003, a reference to a right to acquire shares obtained in accordance with the provisions of a savings-related share option scheme approved under Schedule 9 to ICTA.U.K.
(2)Any reference in a scheme within paragraph 71(1) to a person chargeable to tax under Case I of Schedule E is to be read as including, in relation to times after 5th April 2003, a reference to a person whose earnings fall within paragraph 6(2)(c) of Schedule 3 to this Act.
(3)This paragraph—
(a)is without prejudice to Part 1 of this Schedule, and
(b)applies only in so far as the context permits.
(4)In this paragraph “” has the same meaning as in paragraph 71.
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