SCHEDULES

SCHEDULE 8 U.K.Employee share schemes

PART 2 U.K.SAYE option schemes

Other amendments: Individual Savings Account Regulations 1998 (S.I. 1998/1870) U.K.

144 U.K.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);”.