This section has no associated Explanatory Notes
144U.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);”.