SolvedETASSUM39070 | Schedule 3 SAYE option schemes: Supplementary and Defined terms: Index of defined terms
From HM Revenue & Customs · Employee Tax Advantaged Share Scheme User Manual
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 |