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HMRC internal manual

Employee Tax Advantaged Share Scheme User Manual

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.

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) ETASSUM39060ETASSUM33060
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