# Finance Act 2014, Paragraph 209


(1) The amendments made by paragraphs 172, 173 and 174(2) and (5) above have no effect in relation to share options granted under the scheme before 6 April 2014.
(2) If the scheme was an approved CSOP scheme immediately before 6 April 2014, on and after that date the scheme has effect with any modifications needed to reflect the amendments made by paragraphs 172, 173 and 174(2) and (5) above (subject to sub-paragraph (1) of this paragraph).

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Source: https://www.legislation.gov.uk/ukpga/2014/26/schedule/8/paragraph/209 (the official version)
Page: https://openlegislation.uk/finance-act-2014/schedule-8/paragraph-209
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.