http://www.legislation.gov.uk/ukpga/2014/26/schedule/8/paragraph/112
Finance Act 2014
An Act to grant certain duties, to alter other duties, and to amend the law relating to the National Debt and the Public Revenue, and to make further provision in connection with finance.
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2024-06-03
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2024-04-06
Finance Act 2014
Sch. 31
para. 2(3)(a)
Finance (No. 2) Act 2017
Sch. 14
para. 45(2)(a)(i)
s. 61(6)
reg. 2
Finance Act 2014
Sch. 31
para. 2(3)(a)
Finance (No. 2) Act 2017
Sch. 14
para. 45(2)(a)(ii)
s. 61(6)
reg. 2
Finance Act 2014
Sch. 31
para. 2(3)(b)
Finance (No. 2) Act 2017
Sch. 14
para. 45(2)(a)(iii)
s. 61(6)
reg. 2
Finance Act 2014
Sch. 31
para. 2(4A)
Finance (No. 2) Act 2017
Sch. 14
para. 45(2)(c)
s. 61(6)
reg. 2
Finance Act 2014
Sch. 31
para. 3(1A)
Finance (No. 2) Act 2017
Sch. 14
para. 45(3)(b)
s. 61(6)
reg. 2
Finance Act 2014
Sch. 31
para. 5(a)
Finance (No. 2) Act 2017
Sch. 14
para. 45(4)(a)
s. 61(6)
reg. 2
Finance Act 2014
Sch. 31
para. 5(a)
Finance (No. 2) Act 2017
Sch. 14
para. 45(4)(b)
s. 61(6)
reg. 2
Finance Act 2014
Sch. 31
para. 5(b)
Finance (No. 2) Act 2017
Sch. 14
para. 45(4)(c)
s. 61(6)
reg. 2
Finance Act 2014
Sch. 32
para. 1(2)(a)
Finance (No. 2) Act 2017
Sch. 14
para. 46(2)(a)(i)
s. 61(6)
reg. 2
Finance Act 2014
Sch. 32
para. 1(2)(a)
Finance (No. 2) Act 2017
Sch. 14
para. 46(2)(a)(ii)
s. 61(6)
reg. 2
Finance Act 2014
Sch. 32
para. 1(2)(b)
Finance (No. 2) Act 2017
Sch. 14
para. 46(2)(a)(iii)
s. 61(6)
reg. 2
Finance Act 2014
Sch. 32
para. 1(3A)
Finance (No. 2) Act 2017
Sch. 14
para. 46(2)(c)
s. 61(6)
reg. 2
SCHEDULES
SCHEDULE 8Employee share schemes
PART 2SAYE option schemes
Amendments to Chapter 7 of Part 7 of ITEPA 2003
112
In paragraph 32 (exercise of options: death) after “exercised” insert “
at any time
”
.