Finance Act 2014

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

This section has no associated Explanatory Notes

144In 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);.