Taxation of Chargeable Gains Act 1992 Schedule 7D paragraph 9

Introductory

Paragraph 9 of Schedule 7D establishes that this part of the schedule forms part of the SAYE (Save As You Earn) code and confirms how its terminology should be interpreted.

• This part of Schedule 7D is formally part of the SAYE code as defined in ITEPA 2003
• SAYE refers to Save As You Earn option schemes offered by employers to employees
• Any terms used in this part carry the same meaning as set out in Schedule 3 to ITEPA 2003
• The index at the end of Schedule 3 to ITEPA 2003 provides the definitive reference for all relevant definitions