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HMRC internal manual

Employee Tax Advantaged Share Scheme User Manual

HM Revenue & Customs
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Schedule 3 SAYE option schemes: Linkage to Savings (Arrangement): Introduction

Paragraph 23 imposes requirements that a Schedule 3 SAYE option scheme must meet the requirements of paragraph 24 (payments for shares on the exercise of options must be linked to an approved savings arrangement) and paragraph 25 (requirements as to the contributions to the savings arrangement).