Paragraph 49 provides a list of terms used in the SAYE code and sets out where they occur in the schedule or where they are defined or otherwise explained.
| Approved | Section 516 (4) | ESSUM37100 |
| Associated company | Paragraph 47 (1) | ESSUM38600 |
| The bonus date | Paragraph 30 (3) | |
| Certified SAYE savings arrangement | Paragraph 48 (1) | |
| child | Section 721 (6) | |
| Close company | Paragraph 11 (4) | ESSUM32520 |
| company | Paragraph 48 (1) | ESSUM38700 |
| Connected person | Section 718 | |
| Constituent company | Paragraph 3 (3) | ESSUM38400 |
| control | Section 719 (also see paragraph 35 (4)) | ESSUM33210 |
| distribution | Section 989 of ITA 2007 | . |
| earnings | Section 62 & 721 (7) | . |
| Eligible shares | Paragraph 17 (2) | ESSUM33150 |
| Employee and employment | Section 4 | ESSUM32100 |
| Group scheme | Paragraphs 3 (2) and 46 | ESSUM38400 |
| Market value | Paragraph 48 (1) | ESSUM35110
ESSUM38700 |
| Member of a consortium | Paragraph 48 (2) | ESSUM38700
ESSUM33220 |
| notice | Section 989 of ITA 2007 | . |
| The options | Paragraph 2 (2) | ESSUM34150 |
| Ordinary share capital | Section 989 of ITA 2007 | ESSUM33230 |
| participant | Paragraph 2 (2) | ESSUM32100 |
| participate | Paragraph 2 (2) | ESSUM32100 |
| Personal representatives | Section 989 of ITA 2007 | ESSUM32340 |
| Recognised stock exchange | Section 1005 of ITA 2007 | ESSUM35125 |
| The SAYE code | Section 516 (3) | |
| SAYE option scheme | Section 516 (4) | |
| The scheme organiser | Paragraph 2 (2) | ESSUM38300 |
| Share option | Section 516 (4) | ESSUM35100 |
| shares | Section 516 (4) | ESSUM33150 |
| Specified age | Paragraph 31 | ESSUM35750 |
| tax | Section 832 (3) ICTA (s 989 of ITA 2007) |
