http://www.legislation.gov.uk/ukpga/2014/26/schedule/8/paragraph/93/enactedFinance Act 2014enKing's Printer of Acts of Parliament2019-05-15Finance Act 2014Sch. 31 para. 2(3)(a)Finance (No. 2) Act 2017Sch. 14 para. 45(2)(a)(i)s. 61(6)reg. 2Finance Act 2014Sch. 31 para. 2(3)(a)Finance (No. 2) Act 2017Sch. 14 para. 45(2)(a)(ii)s. 61(6)reg. 2Finance Act 2014Sch. 31 para. 2(3)(b)Finance (No. 2) Act 2017Sch. 14 para. 45(2)(a)(iii)s. 61(6)reg. 2Finance Act 2014Sch. 31 para. 2(4A)Finance (No. 2) Act 2017Sch. 14 para. 45(2)(c)s. 61(6)reg. 2Finance Act 2014Sch. 31 para. 3(1A)Finance (No. 2) Act 2017Sch. 14 para. 45(3)(b)s. 61(6)reg. 2Finance Act 2014Sch. 31 para. 5(a)Finance (No. 2) Act 2017Sch. 14 para. 45(4)(a)s. 61(6)reg. 2Finance Act 2014Sch. 31 para. 5(a)Finance (No. 2) Act 2017Sch. 14 para. 45(4)(b)s. 61(6)reg. 2Finance Act 2014Sch. 31 para. 5(b)Finance (No. 2) Act 2017Sch. 14 para. 45(4)(c)s. 61(6)reg. 2Finance Act 2014Sch. 32 para. 1(2)(a)Finance (No. 2) Act 2017Sch. 14 para. 46(2)(a)(i)s. 61(6)reg. 2Finance Act 2014Sch. 32 para. 1(2)(a)Finance (No. 2) Act 2017Sch. 14 para. 46(2)(a)(ii)s. 61(6)reg. 2Finance Act 2014Sch. 32 para. 1(2)(b)Finance (No. 2) Act 2017Sch. 14 para. 46(2)(a)(iii)s. 61(6)reg. 2Finance Act 2014Sch. 32 para. 1(3A)Finance (No. 2) Act 2017Sch. 14 para. 46(2)(c)s. 61(6)reg. 2SCHEDULESSCHEDULE 8Employee share schemesPART 1Share incentive plans93Commencement and transitional provisionIf the SIP was an approved SIP immediately before 6 April 2014, on and after that date the SIP and the plan trust have effect with any modifications needed to reflect the amendments made by paragraphs 20 to 22, 25, 27, 29 and 30 above.