# Finance Act 2014, Paragraph 113


In paragraph 34 (exercise of options: scheme-related employment ends) in sub-paragraph (5)—
(a) omit paragraph (a) and the “or” after it, and
(b) in paragraph (b) after “organiser” insert “ where the transfer is not a relevant transfer within the meaning of the Transfer of Undertakings (Protection of Employment) Regulations 2006 ”.

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Source: https://www.legislation.gov.uk/ukpga/2014/26/schedule/8/paragraph/113 (the official version)
Page: https://openlegislation.uk/finance-act-2014/schedule-8/paragraph-113
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.