# Finance Act 2014, Paragraph 152


(1) The amendment made by paragraph 112 above has no effect in relation to share options granted before 6 April 2014 under the scheme.
(2) If the scheme was an approved SAYE option scheme immediately before 6 April 2014, on and after that date the scheme has effect with any modifications needed to reflect the amendment made by paragraph 112 above (subject to sub-paragraph (1) of this paragraph).

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Source: https://www.legislation.gov.uk/ukpga/2014/26/schedule/8/paragraph/152 (the official version)
Page: https://openlegislation.uk/finance-act-2014/schedule-8/paragraph-152
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.