{
  "url": "https://openlegislation.uk/enterprise-management-incentives-gross-asset-requirement-order-2001",
  "json_url": "https://openlegislation.uk/enterprise-management-incentives-gross-asset-requirement-order-2001.json",
  "id": "uksi/2001/3799",
  "title": "The Enterprise Management Incentives (Gross Asset Requirement) Order 2001",
  "short_title": "Enterprise Management Incentives (Gross Asset Requirement) 2001",
  "long_title": "This Order amends paragraph 16 of Schedule 14 to the Finance Act 2000 so as to increase the gross asset requirement of a qualifying company granting a right to acquire shares under the enterprise management incentives provisions. The Order has effect in relation to rights to acquire shares granted on or after 1st January 2002. In the case of a single company the requirement that the value of the company’s gross assets does not exceed £15 million is increased to not exceeding £30 million. In the case of a parent company the requirement that the consolidated value of the group assets does not exceed £15 million is increased to not exceeding £30 million.",
  "citation": "S.I. 2001/3799",
  "type": "uksi",
  "year": "2001",
  "number": "3799",
  "version": "current",
  "date": "2001-11-27",
  "revised": false,
  "valid_from": null,
  "extent": null,
  "unapplied_effects": 1,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/enterprise-management-incentives-gross-asset-requirement-order-2001/introduction",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "article/1",
      "kind": "article",
      "number": "1",
      "heading": "Citation, commencement and effect",
      "url": "https://openlegislation.uk/enterprise-management-incentives-gross-asset-requirement-order-2001/article-1",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "article/2",
      "kind": "article",
      "number": "2",
      "heading": "Amendment to the Finance Act 2000",
      "url": "https://openlegislation.uk/enterprise-management-incentives-gross-asset-requirement-order-2001/article-2",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "article/3",
      "kind": "article",
      "number": "3",
      "heading": "Amendment to the Finance Act 2000",
      "url": "https://openlegislation.uk/enterprise-management-incentives-gross-asset-requirement-order-2001/article-3",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "signature",
      "kind": "signature",
      "number": null,
      "heading": "Signature",
      "url": "https://openlegislation.uk/enterprise-management-incentives-gross-asset-requirement-order-2001/signature",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "note",
      "kind": "note",
      "number": null,
      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/enterprise-management-incentives-gross-asset-requirement-order-2001/note",
      "extent": null,
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    }
  ],
  "has_text": true,
  "pdfs": [
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      "title": "Printed copy",
      "main": true,
      "language": null,
      "date": "2008-11-25",
      "size": null,
      "url": "https://openlegislation.uk/enterprise-management-incentives-gross-asset-requirement-order-2001/pdf/uksi_20013799_en.pdf",
      "source_url": "https://www.legislation.gov.uk/uksi/2001/3799/pdfs/uksi_20013799_en.pdf"
    }
  ],
  "outstanding_effects": [
    {
      "type": "revoked",
      "affected_provisions": "Order",
      "affecting": "ukpga/2003/1",
      "affecting_title": "Income Tax (Earnings and Pensions) Act 2003",
      "affecting_provisions": "Sch. 8 Pt. 2"
    }
  ],
  "made_under": [
    {
      "id": "ukpga/2000/17",
      "title": "Finance Act 2000",
      "url": "https://openlegislation.uk/finance-act-2000",
      "provisions": [
        "section/62",
        "schedule/14/paragraph/69"
      ]
    }
  ],
  "changes_made_to": 1,
  "changes_made_to_url": "https://openlegislation.uk/enterprise-management-incentives-gross-asset-requirement-order-2001/changes.json",
  "changes_made_by": 0,
  "changes_made_by_url": "https://openlegislation.uk/enterprise-management-incentives-gross-asset-requirement-order-2001/changes/by-it.json",
  "instruments_made_under": 0,
  "instruments_made_under_url": "https://openlegislation.uk/enterprise-management-incentives-gross-asset-requirement-order-2001/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2001/3799",
    "retrieved_at": "2026-10-29T07:21:17.790863+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}