{
  "url": "https://openlegislation.uk/finance-act-2014/schedule-8/paragraph-120",
  "json_url": "https://openlegislation.uk/finance-act-2014/schedule-8/paragraph-120.json",
  "legislation": "ukpga/2014/26",
  "legislation_title": "Finance Act 2014",
  "legislation_url": "https://openlegislation.uk/finance-act-2014",
  "path": "schedule/8/paragraph/120",
  "kind": "paragraph",
  "number": "120",
  "heading": null,
  "text": "In paragraph 49 (index of defined expressions)—\n(a) omit the entry for “approved”, and\n(b) at the appropriate places insert—\n“\nnon-UK company reorganisation arrangement\nparagraph 47A\n”\n“\nSchedule 3 SAYE option scheme\nparagraph 1 and Part 8 of this Schedule\n”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2014/26/schedule/8/paragraph/120",
    "retrieved_at": "2026-10-29T09:07:29.129035+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}