# Finance Act 2014, Paragraph 154


(1) This paragraph applies if, immediately before 6 April 2014, the scheme was an approved SAYE option scheme which contains provision authorised by paragraph 37(1) of Schedule 3 to ITEPA 2003.
(2) On and after 6 April 2014, the scheme has effect with any modifications needed to reflect the amendment made by paragraph 114(3) above.

---
Source: https://www.legislation.gov.uk/ukpga/2014/26/schedule/8/paragraph/154 (the official version)
Page: https://openlegislation.uk/finance-act-2014/schedule-8/paragraph-154
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.