Paragraph 141

(1)

Section 703 of ITTOIA 2005 (SAYE interest: meaning of “certified SAYE savings arrangement”) is amended as follows.

(2)

In subsection (2)(b) for “an approved” substitute “ a Schedule 3 ”.

(3)

In subsection (3) for the definition of “SAYE option scheme” substitute—

““Schedule 3 SAYE option scheme” has the meaning given in Schedule 3 to ITEPA 2003.”