# Finance Act 2014, Paragraph 138


In section 701 (PAYE: meaning of “asset”) in subsection (2)(c)—
(a) in sub-paragraph (i) omit “Schedule 3 (approved SAYE option schemes) or”, and
(b) after sub-paragraph (i) insert—
“(iza) any shares acquired by the employee under a scheme which is a Schedule 3 SAYE option scheme (see Schedule 3),”.

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Source: https://www.legislation.gov.uk/ukpga/2014/26/schedule/8/paragraph/138 (the official version)
Page: https://openlegislation.uk/finance-act-2014/schedule-8/paragraph-138
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.