Finance Act 2014, Paragraph 137 is up to date with all changes known to be in force on or before 04 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
137U.K.In section 697 (PAYE: enhancing the value of an asset) in subsection (4)—
(a)in paragraph (a) omit the words from “Schedule 3” to the second “or”,
(b)after paragraph (a) insert—
“(aa)any shares acquired by the employee under a scheme which is a Schedule 3 SAYE option scheme (see Schedule 3),”, and
(c)in paragraph (b) for “such a scheme” substitute “ a scheme mentioned in any of the preceding paragraphs ”.
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