Income Tax (Earnings and Pensions) Act 2003 Schedule 3 paragraph 31

Requirement to have a "specified age"

Schedule 3 paragraph 31 previously set out a requirement relating to a "specified age" for approved SAYE option schemes, but has been repealed.

  • This paragraph has been entirely repealed and is no longer in force.
  • The repeal was made by Finance Act 2013, Schedule 2, paragraph 10.
  • Any previous requirement concerning a "specified age" for SAYE option schemes no longer applies.
  • Practitioners should refer to the current version of Schedule 3 for the rules now in effect.

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