Part 1 Introduction
Income Tax (Earnings and Pensions) Act 2003 (2003 c 1) | Legislation

SCHEDULE 3 . . . SAYE Option Schemes

Section 516

Part 1 Introduction

[Introduction to Schedule 3] SAYE option schemes

1

[(A1)     For the purposes of the SAYE code an SAYE option scheme is a Schedule 3 SAYE option scheme if the requirements of Parts 2 to 7 of this Schedule are met in relation to the scheme.]

(3)     The requirements consist of general requirements (see Part 2) and requirements as to—

the eligibility of individuals to participate in a scheme (see Part 3),

the shares to which schemes can apply (see Part 4),

the existence of a linked [savings arrangement] (see

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