# Finance Act 2014, Paragraph 21 (1) In paragraph 17 of Schedule 4 to ITEPA 2003 (CSOP schemes: requirements as to eligible shares), in sub-paragraph (1), omit the β€œor” after paragraph (a) and after paragraph (b) insert β€œ, or (ba) shares in a company which is subject to an employee-ownership trust (within the meaning of paragraph 27(4) to (6) of Schedule 2).” (2) The amendment made by this paragraph come into force on 1 October 2014. --- Source: https://www.legislation.gov.uk/ukpga/2014/26/schedule/37/paragraph/21 (the official version) Page: https://openlegislation.uk/finance-act-2014/schedule-37/paragraph-21 Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.