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Income Tax (Earnings and Pensions) Act 2003 Schedule 3 paragraph 1
Introduction to Schedule 3 SAYE option schemes
Schedule 3 paragraph 1 sets out the conditions that must be met for a Save As You Earn (SAYE) option scheme to qualify as a Schedule 3 SAYE option scheme, and outlines the role of HMRC in registering and overseeing such schemes.
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