Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.
- AI tax research with linked legislation and Finance Act changes
- Commentary, official guidance, publications and training material
- Case law, appeals and tribunal decisions in one place
Income Tax (Earnings and Pensions) Act 2003 Schedule 3 paragraph 30
Time for exercising options: general
Paragraph 30 sets out the general rules governing when share options granted under a Save As You Earn (SAYE) scheme may be exercised, centred on the concept of the "bonus date".
Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.