Finance Act 2014, Paragraph 113 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.
113U.K.In paragraph 34 (exercise of options: scheme-related employment ends) in sub-paragraph (5)—
(a)omit paragraph (a) and the “or” after it, and
(b)in paragraph (b) after “organiser” insert “ where the transfer is not a relevant transfer within the meaning of the Transfer of Undertakings (Protection of Employment) Regulations 2006 ”.
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