http://www.legislation.gov.uk/ukpga/2014/26/schedule/8/paragraph/43
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.
text
text/xml
en
Statute Law Database
2024-05-20
Expert Participation
2024-02-22
Finance Act 2014
s. 212(4)(f) and word
Finance Act 2021
Sch. 27
para. 43(b)(ii)
s. 118(2)
reg. 2
Finance Act 2014
s. 212(5)(a)(iv) and word
Finance Act 2021
Sch. 27
para. 43(c)(ii)
s. 118(2)
reg. 2
Finance Act 2014
s. 212(5)(b)(iv) and word
Finance Act 2021
Sch. 27
para. 43(c)(iv)
s. 118(2)
reg. 2
Finance Act 2014
s. 212(5)(c)(iv) and word
Finance Act 2021
Sch. 27
para. 43(c)(v)
s. 118(2)
reg. 2
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 1Share incentive plans
Other amendments: TCGA 1992
43
In paragraph 2 (gains accruing to trustees) in sub-paragraph (1)(a) omit “approved”.