http://www.legislation.gov.uk/ukpga/2014/26/schedule/8/paragraph/161/2014-04-06
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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Statute Law Database
2024-06-03
Expert Participation
2014-04-01
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
Finance Act 2014
Sch. 6
para. 1(2)-(2B)
The Pensions (Abolition of Lifetime Allowance Charge etc) (No. 2) Regulations 2024
reg. 15(3)
reg. 1(2)
(3)
SCHEDULES
SCHEDULE 8Employee share schemes
PART 3CSOP schemes
Amendments to Chapter 8 of Part 7 of ITEPA 2003
161
In section 522 (share options to which Chapter applies) in subsection (1)(a) for “an approved” substitute “
a Schedule 4
”
.