# Finance Act 2014, Paragraph 211


(1) The amendments made by paragraph 175 above have no effect in relation to share options granted before 6 April 2014 under the scheme.
(2) If immediately before 6 April 2014 the scheme was an approved CSOP scheme which contains provision authorised by paragraph 25 of Schedule 4 to ITEPA 2003, on and after that date the scheme has effect with any modifications needed to reflect the amendments made by paragraph 175 above (subject to sub-paragraph (1) of this paragraph).

---
Source: https://www.legislation.gov.uk/ukpga/2014/26/schedule/8/paragraph/211 (the official version)
Page: https://openlegislation.uk/finance-act-2014/schedule-8/paragraph-211
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.