# Finance Act 2014, Paragraph 17 (1) In section 102 of FA 1986 (gifts with reservation), in subsection (5) omit the β€œand” after paragraph (h) and after paragraph (i) insert β€œ; and (j) section 28A (employee-ownership trusts).” (2) The amendment made by this paragraph has effect in relation to disposals made on or after 6 April 2014. --- Source: https://www.legislation.gov.uk/ukpga/2014/26/schedule/37/paragraph/17 (the official version) Page: https://openlegislation.uk/finance-act-2014/schedule-37/paragraph-17 Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.