# Finance Act 2014, Paragraph 26


In section 149A (employment-related securities options), in subsection (1)(b), omit “or would, apart from section 474 of that Act, apply”.

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Source: https://www.legislation.gov.uk/ukpga/2014/26/schedule/9/paragraph/26 (the official version)
Page: https://openlegislation.uk/finance-act-2014/schedule-9/paragraph-26
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.