Part 2 SAYE Option Schemes
Finance Act 2003 (2003 c 14) | Legislation

Part 2 SAYE Option Schemes

Introductory

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Schedule 3 to the Income Tax (Earnings and Pensions) Act 2003 (c 1) (approved SAYE option schemes) is amended as follows.

Minor correction

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In paragraph 25(3)(a) (limit on contributions under CCS schemes linked to approved SAYE schemes), after “SAYE†insert “optionâ€.

Exercise of options: scheme-related employment ends because of change of control or transfer

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(1)     Paragraph 34 (exercise of options: scheme-related employment ends) is amended as follows.

(2)     In sub-paragraph (2)(a), after “1996†insert “or ER(NI)O

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