SCHEDULES

SCHEDULE 3F2... SAYE option schemes

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Amendments (Textual)
F2

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)

Part 2General requirements F3...

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Amendments (Textual)
F3

Words in Sch. 3 Pt. 2 title omitted (6.4.2014) by virtue of Finance Act 2014 (c. 26), Sch. 8 paras. 106, 146 (with Sch. 8 paras. 147-157)

General requirements F1...: introduction

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Amendments (Textual)

4

An SAYE option scheme must meet the requirements of—

  • paragraph 5 (general restriction on contents of scheme),

  • paragraph 6 (all-employee nature of scheme),

  • paragraph 7 (participation on similar terms), and

  • paragraph 8 (no preferential treatment for directors and senior employees).