History

Pt. 8 substituted by FA 2014, s. 51 and Sch. 8, para. 117 with effect from 6 April 2014, subject to the transitional provisions at FA 2014, Sch. 8, para. 148–157 in relation to SAYE option schemes established before that date.


[APPLICATION FOR APPROVAL]

Related Commentary  

40  [Effectively omitted by FA 2014, s. 51 and Sch. 8, para. 117.]

History

Para. 40 effectively omitted (by substitution of Pt. 8) by FA 2014, s. 51 and Sch. 8, para. 117 with effect from 6 April 2014, subject to the transitional provisions at FA 2014, Sch. 8, para. 148–157 in relation to SAYE option schemes established before that date.

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