SCHEDULE 3Approved SAYE option schemes
Part 9Supplementary 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) |
F1certified SAYE savings arrangement | paragraph 48(1) |
child | F2section 721(6) |
close company | F3section 989 of ITA 2007, (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 | F4section 989 of ITA 2007 |
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) |
F5. . . | F5. . . |
F6. . . | F6. . . |
market value | paragraph 48(1) |
member of a consortium | paragraph 48(2) |
notice | F7section 989 of ITA 2007 |
the options (in relation to a participant) | paragraph 2(2) |
ordinary share capital | F8section 989 of ITA 2007 |
participant | paragraph 2(2) |
participate | paragraph 2(2) |
personal representatives | F9section 989 of ITA 2007 |
recognised stock exchange | F10section 1005 of ITA 2007 |
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 ICTAF11(as applied by section 989 of ITA 2007) |
F12. . . | F12. . . |