Finance Act 2014, Paragraph 109 is up to date with all changes known to be in force on or before 01 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.
109U.K.In paragraph 17 (requirements relating to shares that may be subject to share options) after sub-paragraph (1) insert—
“(1A)Sub-paragraph (1) and the other paragraphs of this Part are subject to paragraph 37(6B).”
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