# Finance Act 2014, Paragraph 48


The amendments made by Part 1 have effect on and after that date in relation to employment-related securities and employment-related securities options irrespective of the date of the acquisition.

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Source: https://www.legislation.gov.uk/ukpga/2014/26/schedule/9/paragraph/48 (the official version)
Page: https://openlegislation.uk/finance-act-2014/schedule-9/paragraph-48
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.