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HMRC internal manual

Employee Tax Advantaged Share Scheme User Manual

Schedule 3 SAYE option schemes: Shares to which schemes can apply: Permanent Interest Bearing Shares (PIBs)

Permanent Interest Bearing Shares (PIBS) are a form of building society share introduced in 1990. PIBS may be used in a Schedule 3 SAYE Scheme provided they constitute ordinary share capital within Section 989 of ITA 2007.