This section has no associated Explanatory Notes
49U.K.In the SAYE code the following expressions are defined or otherwise explained by the provisions indicated below:
approved | section 516(4) (and see paragraph 42(3)) |
associated company | paragraph 47(1) |
the bonus date | paragraph 30(3) |
certified contractual savings scheme (CCS scheme) | paragraph 48(1) |
child | section 832(5) of ICTA, (and see section 721(6) of this Act) |
close company | section 832(1) of ICTA, (and see paragraph 11(4)) |
company | paragraph 48(1) |
connected person | section 718 |
constituent company | paragraph 3(3) |
control | section 719 (and see paragraphs 35(4) and 47(2)) |
distribution | section 832(1) of ICTA |
earnings | section 62 and see section 721(7) |
eligible shares (in Part 4 of this Schedule) | paragraph 17(2) |
employee and employment | section 4 |
group scheme | paragraph 3(2) (and see paragraph 46) |
the Inland Revenue | section 720(1) |
interest | section 832(1) of ICTA |
market value | paragraph 48(1) |
member of a consortium | paragraph 48(2) |
notice | section 832(1) of ICTA |
the options (in relation to a participant) | paragraph 2(2) |
ordinary share capital | section 832(1) of ICTA |
participant | paragraph 2(2) |
participate | paragraph 2(2) |
personal representatives | section 721(1) |
recognised stock exchange | section 841 of ICTA |
the SAYE code | section 516(3) |
SAYE option scheme | section 516(4) |
the scheme organiser | paragraph 2(2) |
share option | section 516(4) |
shares | section 516(4) |
Special Commissioners | section 4 of TMA 1970 |
specified age | paragraph 31 |
tax | section 832(3) of ICTA |
United Kingdom | section 830 of ICTA |