OpenLegislation

Part 2 Schedule 3 SAYE option schemesF1F2

  1. Introductory
  2. Market value rule not to apply

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

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)

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)