# Income Tax (Earnings and Pensions) Act 2003, Paragraph 49

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

In the SAYE code the following expressions are defined or otherwise explained by the provisions indicated below:
. . .
. . .
associated company
paragraph 47(1)
the bonus date
paragraph 30(3)
certified SAYE savings arrangement
paragraph 48(1)
child
section 721(6)
close company
section 989 of ITA 2007 ...
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 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)
. . .
. . .
. . .
. . .
market value
paragraph 48(1)
member of a consortium
paragraph 48(2)
non-UK company reorganisation arrangement
paragraph 47A
notice
section 989 of ITA 2007
the options (in relation to a participant)
paragraph 2(2)
ordinary share capital
section 989 of ITA 2007
participant
paragraph 2(2)
participate
paragraph 2(2)
personal representatives
section 989 of ITA 2007
recognised stock exchange
section 1005 of ITA 2007
restriction (in relation to shares)
paragraph 48(3)
the SAYE code
section 516(3)
SAYE option scheme
section 516(4)
Schedule 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)
. . .
. . .
. . .
paragraph 31
tax
section 989 of ITA 2007
tribunal
section 989 of ITA 2007
. . .
. . .

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Source: https://www.legislation.gov.uk/ukpga/2003/1/schedule/3/paragraph/49 (the official version)
Page: https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/schedule-3/paragraph-49
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.