# Finance Act 2014, Paragraph 122


(1) Section 105A (shares acquired on same day: election for alternative treatment) is amended as follows.
(2) For “approved-scheme” (in all places) substitute “ tax-advantaged-scheme ”.
(3) In subsection (1)(b)(ii) omit “approved”.

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Source: https://www.legislation.gov.uk/ukpga/2014/26/schedule/8/paragraph/122 (the official version)
Page: https://openlegislation.uk/finance-act-2014/schedule-8/paragraph-122
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.