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Income Tax (Earnings and Pensions) Act 2003 section 71-72
Approved SAYE option schemes [ITEPA 2003 Sch 7 paras 71-72]
Sections 71–72 deal with the transitional treatment of savings-related share option schemes that were approved under the old tax legislation (Schedule 9 to ICTA) before 6 April 2003, ensuring they are recognised as approved SAYE option schemes under the new ITEPA 2003 framework.
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