SCHEDULES
SCHEDULE 8Employee share schemes
PART 2SAYE option schemes
Other amendments: Individual Savings Account Regulations 1998 (S.I. 1998/1870)
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In regulation 2 (interpretation) in paragraph (1)(a)—
a
omit the definition of “approved SAYE option scheme”, and
b
at the appropriate place insert—
“Schedule 3 SAYE option scheme” shall be construed in accordance with the SAYE code (see section 516(3) of ITEPA 2003);