# Income Tax (Earnings and Pensions) Act 2003, Paragraph 23

Extent: E+W+S+N.I.

An SAYE option scheme must meet the requirements of—
paragraph 24 (payments for shares to be linked to approved savings arrangements), and
paragraph 25 (requirements as to contributions to savings arrangements).

---
Source: https://www.legislation.gov.uk/ukpga/2003/1/schedule/3/paragraph/23 (the official version)
Page: https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/schedule-3/paragraph-23
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.