Paragraph 9 F1
United Kingdom
This Part of this Schedule forms part of the SAYE code (see section 516 of ITEPA 2003 ( F2... SAYE option schemes)).
Accordingly, expressions used in this Part of this Schedule and contained in the index at the end of Schedule 3 to that Act ( ... SAYE option schemes) have the meaning indicated by the index.
Annotations
Textual amendments
- F1
Sch. 7D inserted (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by Income Tax (Earnings and Pensions) Act 2003 (c. 1), s. 723, Sch. 6 para. 221 (with Sch. 7)
- F2
Word in Sch. 7D para. 9(1)(2) omitted (6.4.2014) by virtue of Finance Act 2014 (c. 26), Sch. 8 paras. 127, 146 (with Sch. 8 paras. 147-157)
Notes on Schedule 7D
Textual amendments
- F2
Word in Sch. 7D heading omitted (6.4.2014) by virtue of Finance Act 2014 (c. 26), Sch. 8 paras. 40, 89 (with Sch. 8 paras. 90-96)
Notes on Part 2
Textual amendments
- F2
Words in Sch. 7D Pt. 2 heading substituted (6.4.2014) by Finance Act 2014 (c. 26), Sch. 8 paras. 126, 146 (with Sch. 8 paras. 147-157)