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Textual Amendments
F1Word 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)
27(1)An SAYE option scheme must meet the requirements of—U.K.
paragraph 28 (requirements as to price for acquisition of shares),
paragraph 29 (share options must not be transferable),
paragraph 30 (time for exercising options: general),
F2...
paragraph 32 (exercise of options: death), [F3and]
F4...
paragraph 34 (exercise of options: scheme-related employment ends).
(2)An SAYE option scheme may make any provision authorised by—
paragraph 36 (exercise of options: employment in associated company at bonus date), and
paragraph 37 (exercise of options: company events).
Textual Amendments
F2Words in Sch. 3 para. 27(1) omitted (17.7.2013) by virtue of Finance Act 2013 (c. 29), Sch. 2 para. 8(a) (with Sch. 2 paras. 16, 17)
F3Word in Sch. 3 para. 27(1) inserted (17.7.2013) by Finance Act 2013 (c. 29), Sch. 2 para. 8(b) (with Sch. 2 paras. 16, 17)
F4Words in Sch. 3 para. 27(1) omitted (17.7.2013) by virtue of Finance Act 2013 (c. 29), Sch. 2 para. 8(c) (with Sch. 2 paras. 16, 17)