- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (Fel y'i Deddfwyd)
Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).
23An SAYE option scheme must meet the requirements of—
paragraph 24 (payments for shares to be linked to approved savings schemes), and
paragraph 25 (requirements as to contributions to savings schemes).
24(1)The scheme must provide for shares acquired by the exercise of share options granted under the scheme to be paid for with money not exceeding the amount of repayments made and any interest paid under a CCS scheme which has been approved by the Inland Revenue for the purposes of this Schedule (“the CCS scheme”).
(2)In the SAYE code “CCS scheme” means certified contractual savings scheme.
25(1)The scheme must provide for a person’s contributions under the CCS scheme to be of an amount that will secure, as nearly as possible, repayment of an amount equal to the option price.
(2)The “option price” means the amount payable, on exercising share options granted under the scheme, in order to acquire the maximum number of shares that may be acquired under them (see paragraph 28).
(3)The scheme must neither—
(a)permit the aggregate amount of a person’s contributions under CCS schemes linked to approved SAYE schemes to exceed £250 per month, nor
(b)impose a minimum on the amount of a person’s contributions which exceeds £10 per month.
(4)The Treasury may by order amend sub-paragraph (3) by substituting for any amount for the time being specified there an amount specified in the order.
26(1)For the purposes of this Schedule repayments under a CCS scheme may be taken as including, or as not including, a bonus.
(2)The bonus may either be the maximum bonus under that scheme or a lesser bonus.
(3)An SAYE option scheme must require the question whether repayments are to be taken as including bonuses to be determined at the time when share options are granted.
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