# Income Tax (Earnings and Pensions) Act 2003, Paragraph 9

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

An SAYE option scheme must meet the requirements of—
paragraph 10 (the employment requirement),
...

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Source: https://www.legislation.gov.uk/ukpga/2003/1/schedule/3/paragraph/9 (the official version)
Page: https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/schedule-3/paragraph-9
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.