{
  "url": "https://openlegislation.uk/finance-act-2014/schedule-8/paragraph-137",
  "json_url": "https://openlegislation.uk/finance-act-2014/schedule-8/paragraph-137.json",
  "legislation": "ukpga/2014/26",
  "legislation_title": "Finance Act 2014",
  "legislation_url": "https://openlegislation.uk/finance-act-2014",
  "path": "schedule/8/paragraph/137",
  "kind": "paragraph",
  "number": "137",
  "heading": null,
  "text": "In section 697 (PAYE: enhancing the value of an asset) in subsection (4)—\n(a) in paragraph (a) omit the words from “Schedule 3” to the second “or”,\n(b) after paragraph (a) insert—\n“(aa) any shares acquired by the employee under a scheme which is a Schedule 3 SAYE option scheme (see Schedule 3),”, and\n(c) in paragraph (b) for “such a scheme” substitute “ a scheme mentioned in any of the preceding paragraphs ”.",
  "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/137",
    "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."
}