# Finance Act 2014, Paragraph 151


(1) This paragraph applies if, immediately before 6 April 2014, the scheme was an approved SAYE option scheme which contains provision authorised by paragraph 28(3) of Schedule 3 to ITEPA 2003.
(2) On and after 6 April 2014, the scheme has effect with any modifications needed to reflect the amendments made by paragraph 111 above.

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Source: https://www.legislation.gov.uk/ukpga/2014/26/schedule/8/paragraph/151 (the official version)
Page: https://openlegislation.uk/finance-act-2014/schedule-8/paragraph-151
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.