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Income Tax (Trading and Other Income) Act 2005
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- UK Public General Acts
- 2005 c. 5
- Part 6
- Chapter 4
- Section 703
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Changes over time for: Section 703
Version Superseded: 06/04/2014
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703Meaning of “certified SAYE savings arrangement”U.K.
This section has no associated Explanatory Notes
(1)In this Chapter “certified SAYE savings arrangement” means a linked savings arrangement which is certified under section 705.
(2)In this Chapter “linked savings arrangement” means an arrangement—
(a)which is of a kind specified in section 704(1), and
(b)under which an individual who is eligible to participate in an approved SAYE option scheme enters into a contract to make periodical contributions for a specified period for the purpose of being able to participate in that scheme.
(3)In subsection (2)—
“to participate” means to obtain and exercise rights under the scheme, and
“SAYE option scheme” has the meaning given by section 516(4) of ITEPA 2003, and such a scheme is “approved” if it is approved under Schedule 3 to ITEPA 2003.
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