# Finance Act 2014, Paragraph 201


In section 697 (PAYE: enhancing the value of an asset) in subsection (4) before paragraph (b) insert—
“(ab) any shares acquired by the employee under a scheme which is a Schedule 4 CSOP scheme (see Schedule 4),”.

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Source: https://www.legislation.gov.uk/ukpga/2014/26/schedule/8/paragraph/201 (the official version)
Page: https://openlegislation.uk/finance-act-2014/schedule-8/paragraph-201
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.