Finance Act 2014, Paragraph 120 is up to date with all changes known to be in force on or before 09 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.
120U.K.In paragraph 49 (index of defined expressions)—
(a)omit the entry for “approved”, and
(b)at the appropriate places insert—
| “non-UK company reorganisation arrangement | paragraph 47A” |
| “Schedule 3 SAYE option scheme | paragraph 1 and Part 8 of this Schedule”. |
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