# Finance Act 2014, Paragraph 92


(1) If the SIP was an approved SIP immediately before 6 April 2014, the amendments made by paragraph 19 above have effect in relation to the SIP only if, and when, there is an alteration in a key feature of the SIP or plan trust on or after that date.
(2) In sub-paragraph (1) “key feature” has the meaning given in paragraph 81B(8) of Schedule 2 to ITEPA 2003 (as inserted by paragraph 28 above).

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Source: https://www.legislation.gov.uk/ukpga/2014/26/schedule/8/paragraph/92 (the official version)
Page: https://openlegislation.uk/finance-act-2014/schedule-8/paragraph-92
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.