Finance Act 2014

This section has no associated Explanatory Notes

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 ”.