ETASSUM39070 - Schedule 3 SAYE option schemes: Supplementary and Defined terms: Index of defined terms
Paragraph 49 provides a list of terms used in the Schedule 3 SAYE code and sets out where they occur in the schedule or where they are defined or otherwise explained.
Term | Schedule 3 location | Guidance location |
---|---|---|
Associated company | Paragraph 47(1) | ETASSUM39050 |
The bonus date | Paragraph 30(3) | - |
Certified SAYE savings arrangement | Paragraph 48(1) | ETASSUM34030 |
Child | Section 721(6) | - |
Close company | Section 989 ITA 2007 | ETASSUM33160 |
Company | Paragraph 48(1) | ETASSUM39060 |
Connected person | Section 718 | - |
Constituent company | Paragraph 3(3) | ETASSUM39030 |
Control | Section 719 (also paragraph 35(4)) | ETASSUM33050 |
Distribution | Section 989 of ITA 2007 | - |
Earnings | Section 62 & 721(7) | - |
Eligible shares | Paragraph 17(2) | ETASSUM33020 |
Employee and employment | Section 4 | ETASSUM32100 |
Group scheme | Paragraphs 3(2) and 46 | ETASSUM39030 |
Market value | Paragraph 48(1) | ETASSUM35130, ETASSUM39060 |
Member of a consortium | Paragraph 48(2) | ETASSUM39060, ETASSUM33060 |
Non-UK company reorganisation arrangement | Paragraph 47A | ETASSUM35500, ETASSUM36080 |
Notice | Section 989 of ITA 2007 | - |
The options | Paragraph 2(2) | ETASSUM34040 |
Ordinary share capital | Section 989 of ITA 2007 | ETASSUM33070 |
Participant | Paragraph 2(2) | ETASSUM32100 |
Participate | Paragraph 2(2) | ETASSUM32100 |
Personal representatives | Section 989 of ITA 2007 | ETASSUM32170 |
Recognised stock exchange | Section 1005 of ITA 2007 | ETASSUM35160 |
Restriction ( in relation to shares) | Paragraph 48(3) | ETASSUM39060 |
The SAYE code | Section 516(3) | - |
Schedule 3 SAYE option scheme | Paragraph 1 & Part 8 of Schedule 3 | ETASSUM38040 |
The scheme organiser | Paragraph 2(2) | ETASSUM39020 |
Share option | Section 516(4) | ETASSUM35100 |
Shares | Section 516(4) | ETASSUM33020 |
Tax | Section 989 ITA 2007 | - |
Tribunal | Section 989 ITA 2007 | ETASSUM37110 |