http://www.legislation.gov.uk/ukpga/2003/1/schedule/3/paragraph/18
Income Tax (Earnings and Pensions) Act 2003
An Act to restate, with minor changes, certain enactments relating to income tax on employment income, pension income and social security income; and for connected purposes.
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Statute Law Database
2024-06-06
Expert Participation
2024-04-06
Income Tax (Earnings and Pensions) Act 2003
s. 452(2)(aa)
Finance Act 2013
Sch. 23
para. 11
Sch. 23
para. 38
art. 2
Income Tax (Earnings and Pensions) Act 2003
s. 707A
Finance Act 2024
s. 36(4)
s. 36(5)
SCHEDULES
SCHEDULE 3F1... SAYE option schemes
Annotations:
Amendments (Textual)
Part 4Shares to which schemes can apply
Shares must be ordinary shares of certain companies
18
Eligible shares must form part of the ordinary share capital of—
a
the scheme organiser,
b
a company which has control of the scheme organiser, or
c
a company which either is, or has control of, a company which is a member of a consortium owning either the scheme organiser or a company having control of the scheme organiser.
Word in Sch. 3 title omitted (6.4.2014) by virtue of Finance Act 2014 (c. 26), Sch. 8 paras. 103, 146 (with Sch. 8 paras. 147-157)