# Finance Act 2013, Section 64: EMI options and entrepreneurs' relief etc


Schedule 24 makes provision for capital gains tax purposes in connection with shares acquired under options which are qualifying options under the EMI code.

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Source: https://www.legislation.gov.uk/ukpga/2013/29/section/64 (the official version)
Page: https://openlegislation.uk/finance-act-2013/section-64
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.