SCHEDULES
SCHEDULE 8Employee share schemes
PART 2SAYE option schemes
141Other amendments: ITEPA 2003, Part 4 of FA 2004, ITTOIA 2005 and CTA 2009
1
Section 703 of ITTOIA 2005 (SAYE interest: meaning of “certified SAYE savings arrangement”) is amended as follows.
2
In subsection (2)(b) for “an approved” substitute “a Schedule 3”.
3
In subsection (3) for the definition of “SAYE option scheme” substitute—
“Schedule 3 SAYE option scheme” has the meaning given in Schedule 3 to ITEPA 2003.