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 33
Exercise of options: reaching specified age without retiring
Paragraph 33 of Schedule 3 previously dealt with the exercise of SAYE share options when an employee reached a specified age without retiring, but has been repealed.
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.