OpenLegislation

Enterprise management incentives exemptions and reliefs Enterprise management incentives exemptions and reliefsF1

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

Tax advantageProvision under which tax advantage is given
Exemptions and reliefs in connection with share optionsChapter 9 of Part 7 of ITEPA 2003

Annotations

Textual amendments

F1

Table in Sch. 24 Pt. 1 inserted (11.7.2018) by The Enterprise Management Incentives Exemptions and Reliefs (Amendment of Tax Advantages in Schedule 24 to the Finance Act 2016) Regulations 2018 (S.I. 2018/737), regs. 1, 3