[94A Costs of setting up SAYE option scheme or CSOP scheme]
Income Tax (Trading and Other Income) Act 2005 (2005 c 5) | Legislation

[SAYE option schemes, CSOP schemes]

[94A  Costs of setting up SAYE option scheme or CSOP scheme]

[(1)     This section applies if—

(a)     a company incurs expenses in setting up a scheme within subsection (2) . . ., . . .

(b)     . . ..

(2)     The schemes within this subsection are—

(a)     [Schedule 3] SAYE option schemes

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