SCHEDULES
SCHEDULE 3

Approved SAYE option schemes
Part 9

Supplementary provisions

Index of defined expressions
49
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