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 32
Exercise of options: death
Paragraph 32 of Schedule 3 sets out the rules that a SAYE (Save As You Earn) option scheme must include to allow share options to be exercised following the death of a participant.
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.