# Finance Act 2014, Paragraph 172


In paragraph 21 (requirements relating to share options) in sub-paragraph (1) before the entry for paragraph 22 insert— “ paragraph 21A (general requirements as to terms of option), ”.

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Source: https://www.legislation.gov.uk/ukpga/2014/26/schedule/8/paragraph/172 (the official version)
Page: https://openlegislation.uk/finance-act-2014/schedule-8/paragraph-172
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.