Schedule 3 SAYE option schemes: Supplementary and Defined terms: Introduction
Part 9 of Schedule 3 sets out HMRC’s powers to obtain information that may be necessary in order to determine a liability to tax of:
- Participants, and
- any person to whose tax liability is affected by the operation of the scheme.
This part of Schedule 3 also provides a number of definitions for specific concepts arising in this Schedule along with an index of defined expressions.