# Finance Act 2014, Paragraph 212


(1) This paragraph applies if immediately before 6 April 2014 the scheme was an approved CSOP scheme which contains provision authorised by paragraph 25A(1) of Schedule 4 to ITEPA 2003.
(2) On and after 6 April 2014, the scheme has effect with any modifications needed to reflect the amendment made by paragraph 176(3) above.

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Source: https://www.legislation.gov.uk/ukpga/2014/26/schedule/8/paragraph/212 (the official version)
Page: https://openlegislation.uk/finance-act-2014/schedule-8/paragraph-212
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.