# Finance Act 2014, Paragraph 156


If the scheme was an approved SAYE option scheme before 6 April 2014, the amendments made by this Part do not affect the deductions which may be made in relation to the scheme under section 94A of ITTOIA 2005 or section 999 of CTA 2009 (deduction for costs of setting up scheme) if they would otherwise do so.

---
Source: https://www.legislation.gov.uk/ukpga/2014/26/schedule/8/paragraph/156 (the official version)
Page: https://openlegislation.uk/finance-act-2014/schedule-8/paragraph-156
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.