{
  "url": "https://openlegislation.uk/finance-act-2014/schedule-8/paragraph-162",
  "json_url": "https://openlegislation.uk/finance-act-2014/schedule-8/paragraph-162.json",
  "legislation": "ukpga/2014/26",
  "legislation_title": "Finance Act 2014",
  "legislation_url": "https://openlegislation.uk/finance-act-2014",
  "path": "schedule/8/paragraph/162",
  "kind": "paragraph",
  "number": "162",
  "heading": null,
  "text": "(1) Section 524 (no charge in respect of exercise of option) is amended as follows.\n(2) In subsection (1)(a) for “approved” substitute “ a Schedule 4 CSOP scheme ”.\n(3) In subsection (2E)—\n(a) in paragraph (a) for “approved” substitute “ a Schedule 4 CSOP scheme ”,\n(b) in paragraphs (c), (d) and (f) after sub-paragraph (ii) omit “or” and insert—\n“(iia) the non-UK company reorganisation arrangement, or”, and\n(c) in paragraph (e) after sub-paragraph (ii) omit “or” and insert—\n“(iia) the making of any non-UK company reorganisation arrangement which would fall within subsection (2L), or”.\n(4) In subsection (2L)—\n(a) after “arrangement” insert “ or a non-UK company reorganisation arrangement ”, and\n(b) in paragraph (b) for “an approved” substitute “ a Schedule 4 ”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2014/26/schedule/8/paragraph/162",
    "retrieved_at": "2026-10-29T09:07:29.129035+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}