SCHEDULE 3... 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:
F1. . . | F1. . . |
associated company | paragraph 47(1) |
the bonus date | paragraph 30(3) |
F2certified SAYE savings arrangement | paragraph 48(1) |
child | F3section 721(6) |
close company | |
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 | F6section 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) |
F7. . . | F7. . . |
F8. . . | F8. . . |
market value | paragraph 48(1) |
member of a consortium | paragraph 48(2) |
F9non-UK company reorganisation arrangement | paragraph 47A |
notice | F10section 989 of ITA 2007 |
the options (in relation to a participant) | paragraph 2(2) |
ordinary share capital | F11section 989 of ITA 2007 |
participant | paragraph 2(2) |
participate | paragraph 2(2) |
personal representatives | F12section 989 of ITA 2007 |
recognised stock exchange | F13section 1005 of ITA 2007 |
F14restriction (in relation to shares) | paragraph 48(3) |
the SAYE code | section 516(3) |
SAYE option scheme | section 516(4) |
F9Schedule 3 SAYE option scheme | paragraph 1 and Part 8 of this Schedule |
the scheme organiser | paragraph 2(2) |
share option | section 516(4) |
shares | section 516(4) |
F15. . . | F15. . . |
F16. . . | paragraph 31 |
tax | F17section 989 of ITA 2007 |
F18tribunal | section 989 of ITA 2007 |
F19. . . | F19. . . |