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Income Tax (Earnings and Pensions) Act 2003 Schedule 3 paragraph 40I
Penalty for less serious non-compliance of SAYE option schemes
Section 40I deals with the penalties and consequences that apply when HMRC finds that a Save As You Earn (SAYE) option scheme has failed to meet certain requirements, but the breach is not serious enough to warrant the more severe action available under paragraph 40H.
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