# Finance Act 2014, Paragraph 188


In paragraph 12 (relief where income tax charged in respect of grant of option) in sub-paragraph (4)(b) for “approved” substitute “ a Schedule 4 CSOP scheme ”.

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Source: https://www.legislation.gov.uk/ukpga/2014/26/schedule/8/paragraph/188 (the official version)
Page: https://openlegislation.uk/finance-act-2014/schedule-8/paragraph-188
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.