# Finance Act 2014, Paragraph 149


(1) If the scheme was an approved SAYE option scheme immediately before 6 April 2014, the amendment made by paragraph 108 above has effect in relation to the scheme only if, and when, there is an alteration in a key feature of the scheme on or after that date.
(2) In sub-paragraph (1) “key feature” has the meaning given in paragraph 40B(8) of Schedule 3 to ITEPA 2003 (as inserted by paragraph 117 above).

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Source: https://www.legislation.gov.uk/ukpga/2014/26/schedule/8/paragraph/149 (the official version)
Page: https://openlegislation.uk/finance-act-2014/schedule-8/paragraph-149
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.