- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (Fel y'i Deddfwyd)
Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).
90(1)Amend section 638 (other restrictions on approval of a personal pension scheme) as follows.
(2)In subsection (7) for “emoluments” substitute “general earnings”.
(3)In subsection (11)—
(a)for “a savings-related share option scheme” substitute “an SAYE option scheme”, and
(b)for “an employee share ownership plan” substitute “a share incentive plan”.
(4)In subsection (12)—
(a)in paragraph (a), for “a savings-related share option scheme” substitute “an SAYE option scheme”, and
(b)in paragraph (b)—
(i)for “an employee share ownership plan” substitute “a share incentive plan”, and
(ii)for “employee share ownership plan”, in the second place in which it appears, substitute “share incentive plan”.
(5)In subsection (13)—
(a)omit the definition of “employee share ownership plan”, and
(b)for the definition of “savings-related share option scheme” substitute—
““SAYE option scheme” has the same meaning as in the SAYE code (see section 516 of ITEPA 2003 (approved SAYE option schemes)), and
“share incentive plan” has the same meaning as in the SIP code (see section 488 of that Act (approved share incentive plans)).”
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