{
  "url": "https://openlegislation.uk/finance-act-2014/schedule-8/paragraph-175",
  "json_url": "https://openlegislation.uk/finance-act-2014/schedule-8/paragraph-175.json",
  "legislation": "ukpga/2014/26",
  "legislation_title": "Finance Act 2014",
  "legislation_url": "https://openlegislation.uk/finance-act-2014",
  "path": "schedule/8/paragraph/175",
  "kind": "paragraph",
  "number": "175",
  "heading": null,
  "text": "(1) Paragraph 25 (exercise of options: death) is amended as follows.\n(2) Make the existing text sub-paragraph (1).\n(3) In the new sub-paragraph (1) omit “but not later than 12 months after that date”.\n(4) After the new sub-paragraph (1) insert—\n“(2) Provision made under sub-paragraph (1) must permit the exercise of the options at any time on or after the date of death but not later than 12 months after that date.”",
  "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/175",
    "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."
}