ETASSUM32310 - Schedule 3 SAYE Option Scheme: Eligibility of individuals to participate: Material interest - Pre and post FA13 overview
- Prior to FA13 anyone who owned more than 25 % of the company was ineligible to participate in an SAYE scheme. This was the 바카라 사이트˜material interest바카라 사이트™ test.
- FA13 removed the 바카라 사이트˜material interest바카라 사이트™ test for determining whether an individual can participate in a Schedule 3 SAYE scheme, from 17 July 2013 onwards.
- For the position prior to FA13 see ESSUM archive copy to .