# Finance Act 2014, Paragraph 52


In section 195 of FA 2004 (pensions: transfer of certain shares to be treated as payment of contribution) in subsection (5), in the definition of “share incentive plan”, omit “approved”.

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Source: https://www.legislation.gov.uk/ukpga/2014/26/schedule/8/paragraph/52 (the official version)
Page: https://openlegislation.uk/finance-act-2014/schedule-8/paragraph-52
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.